https://www.taxtmi.com/caselaws?id=125140 A demand raised after disallowance of credit cannot be sustained without examining the assessee's claim to exemption under Notification No. 6/2000-C.E. Where the credit had already been utilised and the proceeding was, in substance, for recovery of duty, the assessee was entitled to raise any defence going to liability, including exemption eligibility. Because the factual basis for the exemption claim was not specifically examined by the lower authorities, the matter required fresh verification. The orders below were set aside and the case was remanded to the original authority for a fresh decision after hearing the assessee. en-us Fri, 12 Dec 2008 00:00:00 +0530 Fri, 19 Oct 2012 18:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125140 A demand raised after disallowance of credit cannot be sustained without examining the assessee's claim to exemption under Notification No. 6/2000-C.E. Where the credit had already been utilised and the proceeding was, in substance, for recovery of duty, the assessee was entitled to raise any defence going to liability, including exemption eligibility. Because the factual basis for the exemption claim was not specifically examined by the lower authorities, the matter required fresh verification. The orders below were set aside and the case was remanded to the original authority for a fresh decision after hearing the assessee. Case-Laws Central Excise Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125140