https://www.taxtmi.com/caselaws?id=391230 Exemption under Notification No. 4/97-CE and Notification No. 5/98-CE turned on whether Modvat credit was taken on inputs used in the exempted final product. Credit availed on inputs used only for an intermediate product, such as Lay Flat Tubing, did not by itself defeat the exemption; the decisive question was whether credit had also been taken on inputs used in the manufacture of Printed Plastic Packing Bags. Because the record did not conclusively verify non-availment of credit on all such final-product inputs, the matter was remanded for limited factual reconsideration and fresh decision on eligibility and duty demand. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 23 Jan 2020 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391230 Exemption under Notification No. 4/97-CE and Notification No. 5/98-CE turned on whether Modvat credit was taken on inputs used in the exempted final product. Credit availed on inputs used only for an intermediate product, such as Lay Flat Tubing, did not by itself defeat the exemption; the decisive question was whether credit had also been taken on inputs used in the manufacture of Printed Plastic Packing Bags. Because the record did not conclusively verify non-availment of credit on all such final-product inputs, the matter was remanded for limited factual reconsideration and fresh decision on eligibility and duty demand. Case-Laws Central Excise Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391230