https://www.taxtmi.com/caselaws?id=216256 Clearances of naphtha under exemption notifications at nil rate of duty, following Chapter X procedure, were examined against the credit rules governing common inputs and exempted clearances. The analysis noted that the earlier view treating Chapter X clearance as distinct from nil-rated clearance required reconsideration with reference to the exemption notifications and the applicable credit provisions. The impugned adjudication could not be sustained on the existing record, and the matter was remanded for de novo adjudication so both sides could place the relevant material before the authority. en-us Tue, 09 Feb 2010 00:00:00 +0530 Tue, 04 Sep 2012 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216256 Clearances of naphtha under exemption notifications at nil rate of duty, following Chapter X procedure, were examined against the credit rules governing common inputs and exempted clearances. The analysis noted that the earlier view treating Chapter X clearance as distinct from nil-rated clearance required reconsideration with reference to the exemption notifications and the applicable credit provisions. The impugned adjudication could not be sustained on the existing record, and the matter was remanded for de novo adjudication so both sides could place the relevant material before the authority. Case-Laws Central Excise Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216256