Section 5A(1A) bar on opting for concessional duty prevents claiming Cenvat credit on textile exemptions. The Board, following the Law Ministry's opinion, concluded that the unambiguous provision in section 5A(1A) creates a statutory bar: a manufacturer cannot opt to pay duty under the concessional notification permitting Cenvat credit when an unconditional exemption notification concurrently applies, and field formations were directed to act accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 5A(1A) bar on opting for concessional duty prevents claiming Cenvat credit on textile exemptions.
The Board, following the Law Ministry's opinion, concluded that the unambiguous provision in section 5A(1A) creates a statutory bar: a manufacturer cannot opt to pay duty under the concessional notification permitting Cenvat credit when an unconditional exemption notification concurrently applies, and field formations were directed to act accordingly.
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