https://www.taxtmi.com/caselaws?id=124686 The case involved the denial of exemption to the respondents for manufacturing Lay Flat Tubing from Plastic Granules received under the DEEC scheme. The Commissioner (Appeals) allowed the appeal based on the Board's Circular No. 125/36/95-CX and a previous Tribunal decision, stating that the exemption on a product made from duty-paid inputs cannot be denied even if the inputs were exempted from excise duty. The Tribunal rejected the Revenue's appeal, emphasizing the importance of considering the timeline of regulatory changes and affirming the decision based on the applicability of the Board's circular during the relevant period. en-us Thu, 27 Nov 2008 00:00:00 +0530 Thu, 04 Oct 2012 12:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124686 The case involved the denial of exemption to the respondents for manufacturing Lay Flat Tubing from Plastic Granules received under the DEEC scheme. The Commissioner (Appeals) allowed the appeal based on the Board's Circular No. 125/36/95-CX and a previous Tribunal decision, stating that the exemption on a product made from duty-paid inputs cannot be denied even if the inputs were exempted from excise duty. The Tribunal rejected the Revenue's appeal, emphasizing the importance of considering the timeline of regulatory changes and affirming the decision based on the applicability of the Board's circular during the relevant period. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124686