https://www.taxtmi.com/caselaws?id=89338 Where a notification contains both a conditional exemption entry and a separate unconditioned entry, the assessee may elect the entry applicable to its case. Failure to satisfy the conditions attached to the fully exempted entry does not by itself bar reliance on the independent unconditioned entry. Applying this principle to Notification No. 53/88-C.E., Sl. No. 40 was treated as available notwithstanding the conditional nature of Sl. No. 39, and the benefit under Sl. No. 40 was upheld. en-us Wed, 29 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89338 Where a notification contains both a conditional exemption entry and a separate unconditioned entry, the assessee may elect the entry applicable to its case. Failure to satisfy the conditions attached to the fully exempted entry does not by itself bar reliance on the independent unconditioned entry. Applying this principle to Notification No. 53/88-C.E., Sl. No. 40 was treated as available notwithstanding the conditional nature of Sl. No. 39, and the benefit under Sl. No. 40 was upheld. Case-Laws Central Excise Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89338