https://www.taxtmi.com/caselaws?id=82493 A manufacturer who availed Modvat credit on common inputs could not selectively claim exemption under Notification No. 175/86-C.E. for one finished product while using the same input facility for another product. The Tribunal held that the notification distinguished between manufacturers who took input credit and those who did not, so the exemption scheme had to be applied as a whole rather than split product-wise on the basis of separate clearance limits. On that construction, the assessee was not entitled to full exemption and the denial of exemption was upheld. en-us Wed, 06 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82493 A manufacturer who availed Modvat credit on common inputs could not selectively claim exemption under Notification No. 175/86-C.E. for one finished product while using the same input facility for another product. The Tribunal held that the notification distinguished between manufacturers who took input credit and those who did not, so the exemption scheme had to be applied as a whole rather than split product-wise on the basis of separate clearance limits. On that construction, the assessee was not entitled to full exemption and the denial of exemption was upheld. Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82493