https://www.taxtmi.com/caselaws?id=113539 Reversal of credit attributable to inputs used in exempted clearances satisfied the exemption condition, so the Revenue's demand for alleged non-compliance was not sustainable. The alleged shortage of inputs was also explained by records showing work in progress and manufacture waste, and no separate dutiable removal of inputs was established. On those facts, the duty demand failed, and the order dropping the demand was sustained. en-us Mon, 07 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113539 Reversal of credit attributable to inputs used in exempted clearances satisfied the exemption condition, so the Revenue's demand for alleged non-compliance was not sustainable. The alleged shortage of inputs was also explained by records showing work in progress and manufacture waste, and no separate dutiable removal of inputs was established. On those facts, the duty demand failed, and the order dropping the demand was sustained. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113539