https://www.taxtmi.com/caselaws?id=91373 Higher notional credit under an exemption notification was available only if the inputs were received in the user factory during the notification's operative period, not merely cleared by the small scale manufacturer before expiry. The text states that the relevant condition was tied to receipt of inputs on or after the specified date and before cessation of the notification. As the inputs were received only after Notification No. 175/86 had expired, and the successor notification did not extend the same benefit, the statutory condition was not met and the claim for higher notional credit was rejected. en-us Wed, 17 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91373 Higher notional credit under an exemption notification was available only if the inputs were received in the user factory during the notification's operative period, not merely cleared by the small scale manufacturer before expiry. The text states that the relevant condition was tied to receipt of inputs on or after the specified date and before cessation of the notification. As the inputs were received only after Notification No. 175/86 had expired, and the successor notification did not extend the same benefit, the statutory condition was not met and the claim for higher notional credit was rejected. Case-Laws Central Excise Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91373