https://www.taxtmi.com/caselaws?id=365971 The Tribunal upheld the decision that CRCA sheets used in manufacturing phones were not eligible for duty exemption under Notification No. 06/2006-CE. It emphasized that meeting procedural requirements alone does not guarantee exemption eligibility. The demand for duty and interest on the CRCA sheets was deemed valid, as they did not meet the criteria specified in the notification. The appeal against the demand for duty and interest was rejected, affirming the lower authorities' findings. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365971 The Tribunal upheld the decision that CRCA sheets used in manufacturing phones were not eligible for duty exemption under Notification No. 06/2006-CE. It emphasized that meeting procedural requirements alone does not guarantee exemption eligibility. The demand for duty and interest on the CRCA sheets was deemed valid, as they did not meet the criteria specified in the notification. The appeal against the demand for duty and interest was rejected, affirming the lower authorities' findings. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365971