https://www.taxtmi.com/caselaws?id=76427 A manufacturer who did not avail the special procedure under Rule 96ZNA and instead paid ad valorem duty was not within the exclusion created by the amended notification. The scheme of Notification No. 07/2001-Central Excise (N.T.), as amended by Notification No. 17/2001-Central Excise (N.T.), treated as only those manufacturers who used the special procedure under Rule 96ZNA and paid duty under Rule 96ZNC; para 4A withdrew deemed credit only for that class. On the facts recorded, the respondents had not taken that benefit, so the restriction did not apply and the Tribunal's view was consistent with the notification scheme. en-us Tue, 21 Jul 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76427 A manufacturer who did not avail the special procedure under Rule 96ZNA and instead paid ad valorem duty was not within the exclusion created by the amended notification. The scheme of Notification No. 07/2001-Central Excise (N.T.), as amended by Notification No. 17/2001-Central Excise (N.T.), treated as only those manufacturers who used the special procedure under Rule 96ZNA and paid duty under Rule 96ZNC; para 4A withdrew deemed credit only for that class. On the facts recorded, the respondents had not taken that benefit, so the restriction did not apply and the Tribunal's view was consistent with the notification scheme. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76427