https://www.taxtmi.com/caselaws?id=759447 Exemption under Notifications No. 6/2006-CE and 12/2012-CE was held unavailable for imported or externally procured inputs used in Solar Modules, because the entries were construed strictly and applied only to parts manufactured and consumed within the factory of production. On that basis, SAD exemption also failed as it depended on the underlying customs and excise relief. The BCD claim for Solar PV Glass was remanded for fresh examination because an alternate exemption claim had not been considered, while the Edge Tape demand was not pressed. The extended period of limitation was held unavailable since the clearances were disclosed in returns, and penalty was deleted. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759447 Exemption under Notifications No. 6/2006-CE and 12/2012-CE was held unavailable for imported or externally procured inputs used in Solar Modules, because the entries were construed strictly and applied only to parts manufactured and consumed within the factory of production. On that basis, SAD exemption also failed as it depended on the underlying customs and excise relief. The BCD claim for Solar PV Glass was remanded for fresh examination because an alternate exemption claim had not been considered, while the Edge Tape demand was not pressed. The extended period of limitation was held unavailable since the clearances were disclosed in returns, and penalty was deleted. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759447