https://www.taxtmi.com/caselaws?id=73665 Where two exemption notifications are mutually alternative, a manufacturer may elect the more beneficial concession even after initially availing the other, because prior temporary use of one notification does not by itself create a permanent bar to the other. The prohibition is read only against simultaneous or duplicated benefit, not against a later switch where the scheme permits one exemption at a time. No financial-year-wise restriction was found in the language of the notifications. The later claim remains subject to adjustment of the benefit already enjoyed under the earlier notification and must satisfy limitation and the other notification conditions. en-us Thu, 14 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73665 Where two exemption notifications are mutually alternative, a manufacturer may elect the more beneficial concession even after initially availing the other, because prior temporary use of one notification does not by itself create a permanent bar to the other. The prohibition is read only against simultaneous or duplicated benefit, not against a later switch where the scheme permits one exemption at a time. No financial-year-wise restriction was found in the language of the notifications. The later claim remains subject to adjustment of the benefit already enjoyed under the earlier notification and must satisfy limitation and the other notification conditions. Case-Laws Central Excise Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73665