https://www.taxtmi.com/caselaws?id=92666 Filing a declaration under Rule 57G does not, by itself, extinguish exemption under Notification No. 175/86. Where Modvat credit on inputs was not availed and the assessee did not satisfy the condition for the concessional-rate entry, the goods could still fall within Clause 1(a)(ii) at the nil rate. The demand of duty at the full rate was therefore not sustainable, because mere procedural declaration could not defeat a benefit otherwise available under the notification. en-us Tue, 16 Mar 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92666 Filing a declaration under Rule 57G does not, by itself, extinguish exemption under Notification No. 175/86. Where Modvat credit on inputs was not availed and the assessee did not satisfy the condition for the concessional-rate entry, the goods could still fall within Clause 1(a)(ii) at the nil rate. The demand of duty at the full rate was therefore not sustainable, because mere procedural declaration could not defeat a benefit otherwise available under the notification. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92666