https://www.taxtmi.com/caselaws?id=284366 Clearance of goods to 100% EOUs under Notification No. 1/95-C.E. and the treatment of input credit were sent back for reconsideration because a later ruling on a similarly worded exemption notification was regarded as in pari materia and materially relevant. The Madras High Court noted that the Tribunal had not considered that subsequent legal position, so the disputes required fresh examination on merits. The impugned order was set aside to that extent, the matters were remanded to the Tribunal, and the substantive questions of law and tax liability were left open. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 14 Nov 2019 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284366 Clearance of goods to 100% EOUs under Notification No. 1/95-C.E. and the treatment of input credit were sent back for reconsideration because a later ruling on a similarly worded exemption notification was regarded as in pari materia and materially relevant. The Madras High Court noted that the Tribunal had not considered that subsequent legal position, so the disputes required fresh examination on merits. The impugned order was set aside to that extent, the matters were remanded to the Tribunal, and the substantive questions of law and tax liability were left open. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284366