https://www.taxtmi.com/caselaws?id=89547 Where a notification offers two exemption entries, an assessee may adopt the more beneficial option if the conditions for that entry are satisfied. One entry granted full exemption subject to the inputs being duty paid, while another allowed only partial exemption. The assessee was entitled to rely on the complete exemption entry, and the departmental challenge failed. The Commissioner (Appeals) was in accepting that an assessee can choose the exemption route that yields the greater benefit under the same notification. en-us Fri, 19 Jun 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89547 Where a notification offers two exemption entries, an assessee may adopt the more beneficial option if the conditions for that entry are satisfied. One entry granted full exemption subject to the inputs being duty paid, while another allowed only partial exemption. The assessee was entitled to rely on the complete exemption entry, and the departmental challenge failed. The Commissioner (Appeals) was in accepting that an assessee can choose the exemption route that yields the greater benefit under the same notification. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89547