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2016 (8) TMI 706 - SC - Central ExciseEnlargement of scope of remand - entitlement of appellant to claim exemption even under Clause (e) of Notification dated 10.09.2004 - Held that:- we see no reason to decline that limited prayer and dispose of the appeal enlarging the scope of remand. We accordingly allow this appeal but only in part and to the extent that while the Tribunal shall examine whether the appellant is entitled to exemption in terms of Clause (d) of the notification mentioned above, it shall not be prevented from examining the applicability of Clause (e) relied upon by the appellant nor shall the impugned order prevent the appellant from claiming exemption in terms of clause (e) of the notification. - Apex Court allowed the appeal
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