https://www.taxtmi.com/caselaws?id=91306 Where two notifications were simultaneously applicable to aluminium ingots, the assessee could opt for the more beneficial notification and clear the goods on payment of concessional duty rather than be confined to the full exemption notification. On that footing, a demand based on reversal of Modvat credit, issued on the premise that the assessee was bound to adopt the exemption notification, was not sustainable. The department had not disputed the applicability of the concessional notification, so reversal of credit was unwarranted. en-us Tue, 22 Dec 1998 00:00:00 +0530 Mon, 17 Oct 2011 12:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91306 Where two notifications were simultaneously applicable to aluminium ingots, the assessee could opt for the more beneficial notification and clear the goods on payment of concessional duty rather than be confined to the full exemption notification. On that footing, a demand based on reversal of Modvat credit, issued on the premise that the assessee was bound to adopt the exemption notification, was not sustainable. The department had not disputed the applicability of the concessional notification, so reversal of credit was unwarranted. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91306