https://www.taxtmi.com/caselaws?id=243409 Exemption under Notification No. 30/2004-CE remains available where credit taken on inputs used in exempted goods is reversed after removal, because the condition against credit is aimed at preventing double benefit of exemption and credit. Where exempted and dutiable goods are manufactured together and input segregation is not reasonably practicable, reversal of the credit attributable to exempted goods satisfies the notification condition, especially when the reversal is reflected in returns and no double benefit survives. On that basis, the exemption was treated as admissible and the Revenue challenge failed. en-us Tue, 31 Dec 2013 00:00:00 +0530 Sat, 01 Feb 2014 11:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243409 Exemption under Notification No. 30/2004-CE remains available where credit taken on inputs used in exempted goods is reversed after removal, because the condition against credit is aimed at preventing double benefit of exemption and credit. Where exempted and dutiable goods are manufactured together and input segregation is not reasonably practicable, reversal of the credit attributable to exempted goods satisfies the notification condition, especially when the reversal is reflected in returns and no double benefit survives. On that basis, the exemption was treated as admissible and the Revenue challenge failed. Case-Laws Central Excise Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243409