https://www.taxtmi.com/caselaws?id=350402 Conditional exemption under Notification No. 5/1998-CE required strict compliance with both the prescribed use of exempt inputs in the specified water-handling pumps and, where goods were used outside the factory, the Chapter X procedure. The text states that duty paid on finished goods or on bought-out clearances did not cure diversion of exempt inputs to other manufacture or other use, because exemption law demands full adherence to the stated conditions. It further records non-utilisation of the inputs in the prescribed manner and concludes that the exemption could be denied, with duty, interest, and penalty confirmed. en-us Wed, 25 Oct 2017 00:00:00 +0530 Tue, 26 Dec 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350402 Conditional exemption under Notification No. 5/1998-CE required strict compliance with both the prescribed use of exempt inputs in the specified water-handling pumps and, where goods were used outside the factory, the Chapter X procedure. The text states that duty paid on finished goods or on bought-out clearances did not cure diversion of exempt inputs to other manufacture or other use, because exemption law demands full adherence to the stated conditions. It further records non-utilisation of the inputs in the prescribed manner and concludes that the exemption could be denied, with duty, interest, and penalty confirmed. Case-Laws Central Excise Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350402