https://www.taxtmi.com/caselaws?id=375263 Amended exemption notifications were construed as imposing, and then relaxing, conditions on duty payment on inputs and non-availment of credit in manufacture. The Tribunal treated the earlier judicial view on the exemption notification as continuing and noted that the appellate authority had already considered the relevant Supreme Court ruling along with the amended notifications. It also relied on its own final orders in identical disputes between the same parties, which had attained finality. On that basis, the Tribunal upheld the assessee's entitlement to the exemption benefit for the imported goods and found no reason to interfere with the impugned orders. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375263 Amended exemption notifications were construed as imposing, and then relaxing, conditions on duty payment on inputs and non-availment of credit in manufacture. The Tribunal treated the earlier judicial view on the exemption notification as continuing and noted that the appellate authority had already considered the relevant Supreme Court ruling along with the amended notifications. It also relied on its own final orders in identical disputes between the same parties, which had attained finality. On that basis, the Tribunal upheld the assessee's entitlement to the exemption benefit for the imported goods and found no reason to interfere with the impugned orders. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375263