https://www.taxtmi.com/caselaws?id=83972 Full exemption under Notification No. 175/86-C.E. was available only if Modvat credit had not been availed. Where the assessee had initially taken credit and then voluntarily agreed to reverse it to obtain the exemption, the reversal merely gave effect to the exemption condition. The resulting disallowance and recovery of unutilised credit were treated as falling under Rule 57-I of the Central Excise Rules, not as a case of short levy, non-levy, or erroneous refund. Section 11A of the Central Excises and Salt Act, 1944 therefore did not apply, and a separate show cause notice was not required. en-us Fri, 23 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 10:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83972 Full exemption under Notification No. 175/86-C.E. was available only if Modvat credit had not been availed. Where the assessee had initially taken credit and then voluntarily agreed to reverse it to obtain the exemption, the reversal merely gave effect to the exemption condition. The resulting disallowance and recovery of unutilised credit were treated as falling under Rule 57-I of the Central Excise Rules, not as a case of short levy, non-levy, or erroneous refund. Section 11A of the Central Excises and Salt Act, 1944 therefore did not apply, and a separate show cause notice was not required. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83972