https://www.taxtmi.com/caselaws?id=330432 The Tribunal allowed the appeal, overturning the order-in-appeal that rejected the refund claim for Acid Oil manufactured after 31.12.2005 under Notification No.39/2001-CE. The Tribunal found that the appellant met all notification conditions for Acid Oil, having produced it using pre-existing machinery installed before the cut-off date. They held that the benefit of the exemption should not be denied if a new product is made post the cut-off date using existing machinery. The impugned order was set aside, granting the appellant the exemption and any consequential relief as per law. en-us Tue, 19 Jul 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330432 The Tribunal allowed the appeal, overturning the order-in-appeal that rejected the refund claim for Acid Oil manufactured after 31.12.2005 under Notification No.39/2001-CE. The Tribunal found that the appellant met all notification conditions for Acid Oil, having produced it using pre-existing machinery installed before the cut-off date. They held that the benefit of the exemption should not be denied if a new product is made post the cut-off date using existing machinery. The impugned order was set aside, granting the appellant the exemption and any consequential relief as per law. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330432