https://www.taxtmi.com/caselaws?id=286645 Conditional exemption under Notification No. 30/2004-CE was not an absolute exemption under Section 5A of the Central Excise Act, so Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 did not apply. Because the goods were exempt only on fulfilment of conditions, the case fell under Rule 11(3)(i), which governs exemption opted for under a notification. The assessee was therefore entitled to retain the CENVAT credit, and the Revenue's appeal failed. en-us Wed, 03 Jul 2019 00:00:00 +0530 Sat, 07 Mar 2020 07:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286645 Conditional exemption under Notification No. 30/2004-CE was not an absolute exemption under Section 5A of the Central Excise Act, so Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 did not apply. Because the goods were exempt only on fulfilment of conditions, the case fell under Rule 11(3)(i), which governs exemption opted for under a notification. The assessee was therefore entitled to retain the CENVAT credit, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286645