https://www.taxtmi.com/caselaws?id=175339 Eligibility for exemption under Notification No. 12/2003-ST depended on whether sales tax had been paid on the material component, and the Tribunal treated the issue in light of an earlier similar precedent. The denial of the notification benefit was not sustained as final, because the Commissioner had to reconsider the claim after giving the appellant an opportunity to produce evidence of sales tax payment on the material components. The matter was therefore remanded for fresh decision in accordance with the cited precedent. en-us Thu, 10 Sep 2009 00:00:00 +0530 Wed, 18 Nov 2015 16:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175339 Eligibility for exemption under Notification No. 12/2003-ST depended on whether sales tax had been paid on the material component, and the Tribunal treated the issue in light of an earlier similar precedent. The denial of the notification benefit was not sustained as final, because the Commissioner had to reconsider the claim after giving the appellant an opportunity to produce evidence of sales tax payment on the material components. The matter was therefore remanded for fresh decision in accordance with the cited precedent. Case-Laws Central Excise Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175339