https://www.taxtmi.com/caselaws?id=367916 Exemption under Notification No. 4/2006-C.E. for first clearances of craft paper was treated as subject to the prescribed conditions, including the clearance limit and the bar on manufacturers availing Notification No. 8/2003-C.E. The Tribunal followed its earlier decision on identical facts in the same notification scheme and held that the department's contrary demand could not stand. On that basis, the disallowance of Cenvat credit was also found unsustainable and was set aside together with the demand. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367916 Exemption under Notification No. 4/2006-C.E. for first clearances of craft paper was treated as subject to the prescribed conditions, including the clearance limit and the bar on manufacturers availing Notification No. 8/2003-C.E. The Tribunal followed its earlier decision on identical facts in the same notification scheme and held that the department's contrary demand could not stand. On that basis, the disallowance of Cenvat credit was also found unsustainable and was set aside together with the demand. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367916