https://www.taxtmi.com/caselaws?id=173913 Duty demand on residuary fuel oil used within the refinery for manufacture of exempted products could not be sustained without first examining the applicable exemption notifications and the assessees' Cenvat credit position. The Tribunal noted that prior decisions on exemption, including situations where credit attributable to exempted products had been reversed or not taken, were material and had not been considered by the original authority. The impugned orders were therefore set aside and the matters remitted for fresh adjudication after applying the relevant Tribunal ratio and verifying whether any Cenvat credit had in fact been availed, with a reasonable opportunity of hearing to the assessees. en-us Wed, 11 Mar 2009 00:00:00 +0530 Thu, 24 Sep 2015 16:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173913 Duty demand on residuary fuel oil used within the refinery for manufacture of exempted products could not be sustained without first examining the applicable exemption notifications and the assessees' Cenvat credit position. The Tribunal noted that prior decisions on exemption, including situations where credit attributable to exempted products had been reversed or not taken, were material and had not been considered by the original authority. The impugned orders were therefore set aside and the matters remitted for fresh adjudication after applying the relevant Tribunal ratio and verifying whether any Cenvat credit had in fact been availed, with a reasonable opportunity of hearing to the assessees. Case-Laws Central Excise Wed, 11 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173913