https://www.taxtmi.com/caselaws?id=412310 The court held that Paragraph 4(c) of Notification No.21/2004-CE(NT) did not apply as there was no movement of materials outside the factory. The rejection of rebate claims based on non-fulfillment of this condition was deemed invalid. The court allowed the petitions, set aside the impugned orders, and granted the rebate claims to the petitioners. The Department could initiate independent proceedings for duty recovery on scrap if permissible under law. en-us Thu, 01 Jul 2021 00:00:00 +0530 Wed, 15 Sep 2021 09:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412310 The court held that Paragraph 4(c) of Notification No.21/2004-CE(NT) did not apply as there was no movement of materials outside the factory. The rejection of rebate claims based on non-fulfillment of this condition was deemed invalid. The court allowed the petitions, set aside the impugned orders, and granted the rebate claims to the petitioners. The Department could initiate independent proceedings for duty recovery on scrap if permissible under law. Case-Laws Central Excise Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412310