https://www.taxtmi.com/caselaws?id=764356 Exemption under Notifications No. 6/2002-CE and 6/2006-CE was available for motor vehicles manufactured out of duty-paid chassis where no Cenvat credit on the chassis and inputs used in such manufacture had been taken. The record showed that the credit attributable to exempt clearances had been reversed with interest before the show cause notice, so the notification condition was treated as satisfied and denial of exemption was unsustainable. Penalty was therefore not warranted. The demand relating to Notification No. 8/2003-CE was upheld only to the extent already conceded. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 14:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764356 Exemption under Notifications No. 6/2002-CE and 6/2006-CE was available for motor vehicles manufactured out of duty-paid chassis where no Cenvat credit on the chassis and inputs used in such manufacture had been taken. The record showed that the credit attributable to exempt clearances had been reversed with interest before the show cause notice, so the notification condition was treated as satisfied and denial of exemption was unsustainable. Penalty was therefore not warranted. The demand relating to Notification No. 8/2003-CE was upheld only to the extent already conceded. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764356