https://www.taxtmi.com/caselaws?id=90073 Where two exemption notification entries are similarly worded and both are otherwise available on the facts, the assessee may choose the serial entry under which exemption is claimed, provided the conditions attached to that entry are satisfied. The Tribunal followed its earlier ruling and accepted that the mere applicability of one serial number did not prevent recourse to the other, so long as the chosen entry's requirements were met. On that basis, the Revenue's challenge to the appellate finding rejecting its reference application was not accepted. en-us Mon, 20 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90073 Where two exemption notification entries are similarly worded and both are otherwise available on the facts, the assessee may choose the serial entry under which exemption is claimed, provided the conditions attached to that entry are satisfied. The Tribunal followed its earlier ruling and accepted that the mere applicability of one serial number did not prevent recourse to the other, so long as the chosen entry's requirements were met. On that basis, the Revenue's challenge to the appellate finding rejecting its reference application was not accepted. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90073