https://www.taxtmi.com/caselaws?id=3323 Entitlement to exemption under Notification No. 5/98-CE depended on compliance with condition 10, which barred availment of credit on the specified exempted products and on any other products manufactured in the same factory. The central dispute was whether the assessee had taken MODVAT credit under Rule 57-A or Rule 57-B on other products in the same factory, but the Tribunal recorded no clear finding on that material fact. As the exemption could not be finally determined without resolving that condition, the order was set aside and the matter remitted for fresh adjudication in accordance with law. en-us Wed, 03 May 2006 00:00:00 +0530 Wed, 16 Apr 2008 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3323 Entitlement to exemption under Notification No. 5/98-CE depended on compliance with condition 10, which barred availment of credit on the specified exempted products and on any other products manufactured in the same factory. The central dispute was whether the assessee had taken MODVAT credit under Rule 57-A or Rule 57-B on other products in the same factory, but the Tribunal recorded no clear finding on that material fact. As the exemption could not be finally determined without resolving that condition, the order was set aside and the matter remitted for fresh adjudication in accordance with law. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3323