https://www.taxtmi.com/caselaws?id=354963 CENVAT credit taken on inputs used to manufacture packing material could not be linked to exempted food products to deny Notification No. 1/2011-CE, because the two were distinct goods and no credit had been taken on inputs used in the exempted products themselves. The Tribunal followed its earlier view on identical facts and held that credit for one separate line of manufacture does not defeat exemption for another where the relevant credit condition is otherwise satisfied. The denial of exemption was therefore unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354963 CENVAT credit taken on inputs used to manufacture packing material could not be linked to exempted food products to deny Notification No. 1/2011-CE, because the two were distinct goods and no credit had been taken on inputs used in the exempted products themselves. The Tribunal followed its earlier view on identical facts and held that credit for one separate line of manufacture does not defeat exemption for another where the relevant credit condition is otherwise satisfied. The denial of exemption was therefore unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354963