https://www.taxtmi.com/caselaws?id=90761 Concessional central excise duty under Notification No. 193/86-C.E. was available where the final product fell within the specified tariff sub-heading, and the mere entry of Modvat credit in the register did not by itself defeat the exemption. The decisive point was that the credit had not been utilised; once the entry was reversed and removed from the Modvat register, the condition that no credit had been availed of was treated as satisfied. The exemption therefore remained available after reversal of the credit, rather than being denied solely because credit had initially been recorded. en-us Wed, 03 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90761 Concessional central excise duty under Notification No. 193/86-C.E. was available where the final product fell within the specified tariff sub-heading, and the mere entry of Modvat credit in the register did not by itself defeat the exemption. The decisive point was that the credit had not been utilised; once the entry was reversed and removed from the Modvat register, the condition that no credit had been availed of was treated as satisfied. The exemption therefore remained available after reversal of the credit, rather than being denied solely because credit had initially been recorded. Case-Laws Central Excise Wed, 03 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90761