https://www.taxtmi.com/caselaws?id=342441 The appellant is not duty-bound to pay duty under the mentioned notifications as the exemption is conditional, not absolute. Therefore, the appellant correctly paid duty on the goods, and credit cannot be denied. The demand of Rs. 1,96,83,096/- is set aside. Regarding the demand of Rs. 47,84,763/- for manufacturing both dutiable and exempted goods, the appellant is not liable to pay 10% of the value of exempted goods as they reversed the credit of inputs used for exempted goods. The matter is remanded for quantification and compliance due to a difference of opinion on this issue. en-us Wed, 12 Apr 2017 00:00:00 +0530 Thu, 04 May 2017 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342441 The appellant is not duty-bound to pay duty under the mentioned notifications as the exemption is conditional, not absolute. Therefore, the appellant correctly paid duty on the goods, and credit cannot be denied. The demand of Rs. 1,96,83,096/- is set aside. Regarding the demand of Rs. 47,84,763/- for manufacturing both dutiable and exempted goods, the appellant is not liable to pay 10% of the value of exempted goods as they reversed the credit of inputs used for exempted goods. The matter is remanded for quantification and compliance due to a difference of opinion on this issue. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342441