https://www.taxtmi.com/caselaws?id=331101 CENVAT credit taken on inputs for a separate packing material division did not disqualify exemption under Notification No. 01/2011-CE where the exempted food products themselves had no credit availed on their inputs. The notification condition was satisfied for the goods on which exemption was claimed, and credit linked to another distinct product line could not be treated as denying the benefit. The exemption was therefore available, and the duty demand and penalty could not be sustained. en-us Thu, 04 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331101 CENVAT credit taken on inputs for a separate packing material division did not disqualify exemption under Notification No. 01/2011-CE where the exempted food products themselves had no credit availed on their inputs. The notification condition was satisfied for the goods on which exemption was claimed, and credit linked to another distinct product line could not be treated as denying the benefit. The exemption was therefore available, and the duty demand and penalty could not be sustained. Case-Laws Central Excise Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331101