https://www.taxtmi.com/caselaws?id=90768 Notification No. 175/86-C.E. did not require mandatory availment of Modvat credit as a condition for the concessional rate. Where the assessee had filed a declaration to avail Modvat credit but did not actually take the credit, and clearances remained within the prescribed exemption limit, denial of the notification benefit was unwarranted. The exemption was therefore available, and the departmental challenge failed. en-us Fri, 03 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90768 Notification No. 175/86-C.E. did not require mandatory availment of Modvat credit as a condition for the concessional rate. Where the assessee had filed a declaration to avail Modvat credit but did not actually take the credit, and clearances remained within the prescribed exemption limit, denial of the notification benefit was unwarranted. The exemption was therefore available, and the departmental challenge failed. Case-Laws Central Excise Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90768