https://www.taxtmi.com/caselaws?id=351378 The Tribunal ruled in favor of the appellant, a power cable manufacturer, regarding the liability to pay duty on intermediate products used in manufacturing final goods cleared under exemption notifications. The Tribunal emphasized that if final products were cleared without duty payment under specific exemptions, the liability under the CENVAT Credit Rules did not apply. Additionally, the Tribunal clarified that the manufacturer was entitled to the exemption for inputs used in manufacturing exempted final products, based on the provisions of Notification No.67/95-C.E. The appeal against the disputed period from 2009 to 2012 was dismissed, upholding the decision to set aside demands and penalties related to duty payment on intermediate products. en-us Wed, 04 Oct 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351378 The Tribunal ruled in favor of the appellant, a power cable manufacturer, regarding the liability to pay duty on intermediate products used in manufacturing final goods cleared under exemption notifications. The Tribunal emphasized that if final products were cleared without duty payment under specific exemptions, the liability under the CENVAT Credit Rules did not apply. Additionally, the Tribunal clarified that the manufacturer was entitled to the exemption for inputs used in manufacturing exempted final products, based on the provisions of Notification No.67/95-C.E. The appeal against the disputed period from 2009 to 2012 was dismissed, upholding the decision to set aside demands and penalties related to duty payment on intermediate products. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351378