https://www.taxtmi.com/caselaws?id=124722 Exemption under Notification No. 30/2004-C.E. was unavailable because the claimant did not prove compliance with the express condition that no credit had been taken on inputs or capital goods. The Tribunal distinguished authority on imported scrap under a different notification, noting that it lacked a similar condition and was therefore not applicable. The governing principle applied was that exemption notifications must be strictly complied with and the burden lies on the claimant to establish fulfilment of every stipulated condition. On that basis, denial of the exemption was upheld and the appeal was rejected. en-us Tue, 17 Jun 2008 00:00:00 +0530 Thu, 04 Oct 2012 16:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124722 Exemption under Notification No. 30/2004-C.E. was unavailable because the claimant did not prove compliance with the express condition that no credit had been taken on inputs or capital goods. The Tribunal distinguished authority on imported scrap under a different notification, noting that it lacked a similar condition and was therefore not applicable. The governing principle applied was that exemption notifications must be strictly complied with and the burden lies on the claimant to establish fulfilment of every stipulated condition. On that basis, denial of the exemption was upheld and the appeal was rejected. Case-Laws Central Excise Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124722