https://www.taxtmi.com/caselaws?id=170771 Conditional exemption for coal manufactured in a mine was treated as non-mandatory where its availability depended on specified conditions. Cenvat credit was therefore claimed as available on duty actually paid on coal inputs, notwithstanding the supplier's potential eligibility for exemption. The distinction between duty paid and duty payable under the Cenvat credit framework was central to the credit claim. On that basis, disallowance of the credit was set aside, and the remaining pre-deposit and recovery were stayed pending final disposal of the appeal. en-us Mon, 30 Jun 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170771 Conditional exemption for coal manufactured in a mine was treated as non-mandatory where its availability depended on specified conditions. Cenvat credit was therefore claimed as available on duty actually paid on coal inputs, notwithstanding the supplier's potential eligibility for exemption. The distinction between duty paid and duty payable under the Cenvat credit framework was central to the credit claim. On that basis, disallowance of the credit was set aside, and the remaining pre-deposit and recovery were stayed pending final disposal of the appeal. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170771