https://www.taxtmi.com/caselaws?id=444162 Eligibility for exemption under Notification No. 6/2006-CE for 55 vehicles cleared to NEKRTC and others depended on whether Cenvat credit had been availed on inputs used in the relevant body-building activity. The assessee claimed separate accounts were maintained and no credit was taken for those vehicles, but the supporting statements and annexures were not examined on facts and no finding was recorded on that core question. The matter therefore required factual verification by the adjudicating authority after hearing the assessee, and the issue on merits was left open on remand. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444162 Eligibility for exemption under Notification No. 6/2006-CE for 55 vehicles cleared to NEKRTC and others depended on whether Cenvat credit had been availed on inputs used in the relevant body-building activity. The assessee claimed separate accounts were maintained and no credit was taken for those vehicles, but the supporting statements and annexures were not examined on facts and no finding was recorded on that core question. The matter therefore required factual verification by the adjudicating authority after hearing the assessee, and the issue on merits was left open on remand. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444162