https://www.taxtmi.com/caselaws?id=86922 Availing Modvat credit on duty-paid inputs did not, by itself, disentitle the assessee from exemption under Notification No. 53/88 where the notification contained no express prohibition or restriction. The duty-paid character of the inputs remained unchanged, and the reasoning in Rule 57F(4)(a) could not be imported into the notification to deny relief. The Tribunal's consistent view was that exemption could not be refused solely because Modvat credit had been taken, and the assessee was therefore entitled to the benefit. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86922 Availing Modvat credit on duty-paid inputs did not, by itself, disentitle the assessee from exemption under Notification No. 53/88 where the notification contained no express prohibition or restriction. The duty-paid character of the inputs remained unchanged, and the reasoning in Rule 57F(4)(a) could not be imported into the notification to deny relief. The Tribunal's consistent view was that exemption could not be refused solely because Modvat credit had been taken, and the assessee was therefore entitled to the benefit. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86922