https://www.taxtmi.com/caselaws?id=342817 Exemption under Notification No. 6/2002-C.E. for parts used in non-conventional energy devices applied only where the parts were consumed within the factory of production for manufacture of the specified goods. On a plain reading of the notification, that condition was mandatory and was not met because the respondent's goods were not so used within its factory. Authorities cited by the respondent were distinguished on their facts, while the precedent supporting Revenue followed the same approach to a conditional exemption. The exemption was therefore unavailable, and Revenue's appeal succeeded before CESTAT. en-us Wed, 19 Apr 2017 00:00:00 +0530 Tue, 06 Feb 2018 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342817 Exemption under Notification No. 6/2002-C.E. for parts used in non-conventional energy devices applied only where the parts were consumed within the factory of production for manufacture of the specified goods. On a plain reading of the notification, that condition was mandatory and was not met because the respondent's goods were not so used within its factory. Authorities cited by the respondent were distinguished on their facts, while the precedent supporting Revenue followed the same approach to a conditional exemption. The exemption was therefore unavailable, and Revenue's appeal succeeded before CESTAT. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342817