https://www.taxtmi.com/caselaws?id=269560 Entitlement to exemption under Notification No. 67/95-CE could be examined for the first time before the Tribunal because eligibility to exemption is a question of law, and the absence of a specific earlier claim did not bar appellate consideration. The single registration for two units was treated as effective from the date of application, so the clearances could be considered on the basis of captive consumption within one factory. As the factual eligibility of the exemption and the inter-unit clearances had not been examined below, the matter was remanded for fresh adjudication on exemption eligibility and duty consequences. en-us Thu, 15 Jan 2015 00:00:00 +0530 Thu, 17 Dec 2015 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269560 Entitlement to exemption under Notification No. 67/95-CE could be examined for the first time before the Tribunal because eligibility to exemption is a question of law, and the absence of a specific earlier claim did not bar appellate consideration. The single registration for two units was treated as effective from the date of application, so the clearances could be considered on the basis of captive consumption within one factory. As the factual eligibility of the exemption and the inter-unit clearances had not been examined below, the matter was remanded for fresh adjudication on exemption eligibility and duty consequences. Case-Laws Central Excise Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269560