https://www.taxtmi.com/caselaws?id=341778 The Tribunal upheld the orders of the Commissioner (Appeals) in favor of the respondents, ruling that the benefit of Notification No.23/2003-CE applied to the clearances of cotton yarns in the Domestic Tariff Area (DTA). The Tribunal emphasized that the non-availment of Cenvat Credit on inputs was not a relevant factor in determining compliance with the Notification's conditions. As the goods were conditionally exempt under another Notification and not wholly exempt from duty, the respondents were allowed to clearances in the DTA after paying duty at the prescribed rate. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341778 The Tribunal upheld the orders of the Commissioner (Appeals) in favor of the respondents, ruling that the benefit of Notification No.23/2003-CE applied to the clearances of cotton yarns in the Domestic Tariff Area (DTA). The Tribunal emphasized that the non-availment of Cenvat Credit on inputs was not a relevant factor in determining compliance with the Notification's conditions. As the goods were conditionally exempt under another Notification and not wholly exempt from duty, the respondents were allowed to clearances in the DTA after paying duty at the prescribed rate. Case-Laws Central Excise Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341778