https://www.taxtmi.com/caselaws?id=91461 Notification No. 202/88-C.E. superseded Notification No. 90/88-C.E. from 20-5-1988 and omitted mild steel flats from the list of exempted products, so flats exceeding 5 mm thickness did not retain exemption until the exemption was restored from 1-3-1989. The Ministry's deemed Modvat credit order of 20-5-1988 applied to specified inputs lying in stock on or after 1-3-1988, but credit was barred only where the same inputs had already enjoyed credit under another rule or notification. A clear finding on prior availment of credit on the same inputs was necessary before denying deemed credit, requiring reconsideration on that limited issue. en-us Fri, 04 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91461 Notification No. 202/88-C.E. superseded Notification No. 90/88-C.E. from 20-5-1988 and omitted mild steel flats from the list of exempted products, so flats exceeding 5 mm thickness did not retain exemption until the exemption was restored from 1-3-1989. The Ministry's deemed Modvat credit order of 20-5-1988 applied to specified inputs lying in stock on or after 1-3-1988, but credit was barred only where the same inputs had already enjoyed credit under another rule or notification. A clear finding on prior availment of credit on the same inputs was necessary before denying deemed credit, requiring reconsideration on that limited issue. Case-Laws Central Excise Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91461