https://www.taxtmi.com/caselaws?id=369573 Exemption under Notification No. 10/97-CE had to be examined clearance-wise on complete supporting records, because missing or disputed essentiality certificates, issuing authority details, stated use, or DSIR registration prevented automatic allowance of the benefit. Applying strict construction of exemption notifications, only the remaining disputed clearances required reconsideration, as two issues had already attained finality in the earlier order. The matter was remitted to the original authority for fresh examination of the documents and for decision on merits and limitation for those remaining issues. en-us Tue, 23 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369573 Exemption under Notification No. 10/97-CE had to be examined clearance-wise on complete supporting records, because missing or disputed essentiality certificates, issuing authority details, stated use, or DSIR registration prevented automatic allowance of the benefit. Applying strict construction of exemption notifications, only the remaining disputed clearances required reconsideration, as two issues had already attained finality in the earlier order. The matter was remitted to the original authority for fresh examination of the documents and for decision on merits and limitation for those remaining issues. Case-Laws Central Excise Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369573