https://www.taxtmi.com/caselaws?id=108085 An exemption claim under Notification No. 1/93-C.E. had to be examined independently of Notification No. 217/86-C.E., and the assessee's case was not to be rejected on that basis alone. The Tribunal noted that the goods were stated to fall under Heading 84.81 and to have been consumed as inputs within the factory for further manufacture, so the exemption issue required fresh adjudication after a reasonable opportunity of hearing. The impugned order was set aside and the matter remanded for de novo decision, with the issue decided in favour of the assessee. en-us Thu, 16 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108085 An exemption claim under Notification No. 1/93-C.E. had to be examined independently of Notification No. 217/86-C.E., and the assessee's case was not to be rejected on that basis alone. The Tribunal noted that the goods were stated to fall under Heading 84.81 and to have been consumed as inputs within the factory for further manufacture, so the exemption issue required fresh adjudication after a reasonable opportunity of hearing. The impugned order was set aside and the matter remanded for de novo decision, with the issue decided in favour of the assessee. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108085