https://www.taxtmi.com/caselaws?id=387551 The CESTAT granted exemption for the Radio Modem as it was directly related to production operations under specific notifications. However, exemption was denied for the air conditioner and ducting system due to insufficient evidence of their connection to manufacturing processes. The judgment emphasized the necessity of a clear nexus between procured items and production activities for exemption eligibility, citing judicial precedents and strict interpretation of exemption notifications. Ultimately, the appeal was disposed of with exemption granted for the Radio Modem but denied for the air conditioner and ducting system. en-us Mon, 21 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387551 The CESTAT granted exemption for the Radio Modem as it was directly related to production operations under specific notifications. However, exemption was denied for the air conditioner and ducting system due to insufficient evidence of their connection to manufacturing processes. The judgment emphasized the necessity of a clear nexus between procured items and production activities for exemption eligibility, citing judicial precedents and strict interpretation of exemption notifications. Ultimately, the appeal was disposed of with exemption granted for the Radio Modem but denied for the air conditioner and ducting system. Case-Laws Central Excise Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387551