https://www.taxtmi.com/caselaws?id=32405 A conditional exemption under Notification No. 10/96 may be claimed at the appellate stage if the assessee is otherwise eligible, but its availability depends on verification of the prescribed conditions from the record. The claim cannot be rejected merely because it was raised late. Modvat credit also cannot be denied on a bare assertion of non-utilisation; the revenue must establish utilisation or other factual grounds for disallowance. Both the exemption claim and the credit claim therefore required fresh factual adjudication before any final denial. en-us Thu, 16 Oct 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32405 A conditional exemption under Notification No. 10/96 may be claimed at the appellate stage if the assessee is otherwise eligible, but its availability depends on verification of the prescribed conditions from the record. The claim cannot be rejected merely because it was raised late. Modvat credit also cannot be denied on a bare assertion of non-utilisation; the revenue must establish utilisation or other factual grounds for disallowance. Both the exemption claim and the credit claim therefore required fresh factual adjudication before any final denial. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32405