https://www.taxtmi.com/caselaws?id=288932 The exemption under Notification No. 5/98-CE depended on Condition No. 10, which required that the manufacturer not avail MODVAT credit on the exempted products or on any other products manufactured in the same factory. Although there was no dispute that credit was not taken on the specified exempted products, the Tribunal had not recorded a clear finding on whether credit had been availed on other products and whether that affected eligibility for exemption. Because the factual foundation for applying the notification was incomplete, the Tribunal's order was set aside and the matter was remitted for fresh consideration in accordance with law. en-us Wed, 03 May 2006 00:00:00 +0530 Mon, 06 Jul 2020 16:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288932 The exemption under Notification No. 5/98-CE depended on Condition No. 10, which required that the manufacturer not avail MODVAT credit on the exempted products or on any other products manufactured in the same factory. Although there was no dispute that credit was not taken on the specified exempted products, the Tribunal had not recorded a clear finding on whether credit had been availed on other products and whether that affected eligibility for exemption. Because the factual foundation for applying the notification was incomplete, the Tribunal's order was set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288932