https://www.taxtmi.com/caselaws?id=342355 Where earlier Tribunal decisions arose under different entries of the same exemption notification and turned on different factual contexts, no real conflict exists to justify reference to a Larger Bench. The decision treating chimneys under Serial No. 16 concerned non-conventional energy devices or systems, while the other decision under Serial No. 21 dealt with parts consumed within the factory of production and denied exemption for failure to meet that condition. The matter was therefore remitted to the Division Bench to examine the appellant's exemption claim under Serial No. 16 on its merits and by reference to the nature of the goods. en-us Thu, 30 Mar 2017 00:00:00 +0530 Sat, 11 Nov 2017 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342355 Where earlier Tribunal decisions arose under different entries of the same exemption notification and turned on different factual contexts, no real conflict exists to justify reference to a Larger Bench. The decision treating chimneys under Serial No. 16 concerned non-conventional energy devices or systems, while the other decision under Serial No. 21 dealt with parts consumed within the factory of production and denied exemption for failure to meet that condition. The matter was therefore remitted to the Division Bench to examine the appellant's exemption claim under Serial No. 16 on its merits and by reference to the nature of the goods. Case-Laws Central Excise Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342355