https://www.taxtmi.com/caselaws?id=81307 Notification No. 144/75-C.E. was confined to duty-paid fresh unused steel melting scrap and duty-paid unused steel scrap, so set-off was not available on bazar scrap treated merely as duty paid; the adjustment mechanism remained limited to the specified goods and proof of duty payment contemplated by the notification. Notification No. 237/75-C.E. operated independently and could not be denied merely because set-off or proforma credit had also been availed, since simultaneous benefit was not excluded where each notification's conditions were satisfied. The stated principle is that one concession does not bar another unless the scheme itself says so. en-us Fri, 26 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81307 Notification No. 144/75-C.E. was confined to duty-paid fresh unused steel melting scrap and duty-paid unused steel scrap, so set-off was not available on bazar scrap treated merely as duty paid; the adjustment mechanism remained limited to the specified goods and proof of duty payment contemplated by the notification. Notification No. 237/75-C.E. operated independently and could not be denied merely because set-off or proforma credit had also been availed, since simultaneous benefit was not excluded where each notification's conditions were satisfied. The stated principle is that one concession does not bar another unless the scheme itself says so. Case-Laws Central Excise Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81307