https://www.taxtmi.com/caselaws?id=302694 Simultaneous exemption benefits under separate notifications for domestic clearances and exports may be available where each notification is read as operating in its own field and the prescribed conditions are independently satisfied. The Board circulars indicate that the manufacturer must maintain separate books of account and correctly handle input credit in accordance with each notification's requirements. Compliance is fact-specific and requires verification on the record; the matter was therefore remanded to the original authority to examine whether the conditions for both notifications had been met after giving the appellant an opportunity. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sun, 12 Jun 2022 21:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302694 Simultaneous exemption benefits under separate notifications for domestic clearances and exports may be available where each notification is read as operating in its own field and the prescribed conditions are independently satisfied. The Board circulars indicate that the manufacturer must maintain separate books of account and correctly handle input credit in accordance with each notification's requirements. Compliance is fact-specific and requires verification on the record; the matter was therefore remanded to the original authority to examine whether the conditions for both notifications had been met after giving the appellant an opportunity. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302694