https://www.taxtmi.com/caselaws?id=344746 Exemption under Notification No. 8/2002 for clearance of black and white television sets could not be denied merely because Cenvat credit had been availed in relation to colour television sets. The record contained no clear finding that credit was taken for inputs used in the manufacture of the exempt black and white televisions, so the alleged breach of exemption conditions was not established. In the absence of a specific nexus between the credit availed and the exempt goods, denial of the exemption was unsustainable. The demand, penalty and interest therefore did not survive, and consequential relief followed. en-us Thu, 11 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344746 Exemption under Notification No. 8/2002 for clearance of black and white television sets could not be denied merely because Cenvat credit had been availed in relation to colour television sets. The record contained no clear finding that credit was taken for inputs used in the manufacture of the exempt black and white televisions, so the alleged breach of exemption conditions was not established. In the absence of a specific nexus between the credit availed and the exempt goods, denial of the exemption was unsustainable. The demand, penalty and interest therefore did not survive, and consequential relief followed. Case-Laws Central Excise Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344746