https://www.taxtmi.com/caselaws?id=442013 The Appellate Tribunal CESTAT AHMEDABAD upheld the respondent's entitlement to exemption under Notification No. 6/2006-CE dated 01.03.2006 for manufacturing Plain Bagasse Board and Prelam Bagasse Board. The Tribunal dismissed the revenue's appeal, affirming that the respondent's products qualified for full exemption under the mentioned notification without any conditions. The decision emphasized the principle that the assessee could claim the more beneficial notification, citing legal precedents to support this interpretation. The Tribunal also referenced a High Court ruling confirming the exemption for pre-laminated bagasse board, despite the revenue's pending appeal in the Supreme Court. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442013 The Appellate Tribunal CESTAT AHMEDABAD upheld the respondent's entitlement to exemption under Notification No. 6/2006-CE dated 01.03.2006 for manufacturing Plain Bagasse Board and Prelam Bagasse Board. The Tribunal dismissed the revenue's appeal, affirming that the respondent's products qualified for full exemption under the mentioned notification without any conditions. The decision emphasized the principle that the assessee could claim the more beneficial notification, citing legal precedents to support this interpretation. The Tribunal also referenced a High Court ruling confirming the exemption for pre-laminated bagasse board, despite the revenue's pending appeal in the Supreme Court. Case-Laws Central Excise Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442013