https://www.taxtmi.com/caselaws?id=93368 An exemption notification must be applied according to the exact description of the goods covered; disposable syringes were not canula for aorta veins, cavae and similar blood vessels, so the notification benefit was unavailable. Transitional Modvat credit under Rule 57H could not be refused merely because the declaration was not filed when the finished goods were treated as exempt; credit was admissible if the Assistant Commissioner verified the existence of the relevant input stock and its duty-paid character. The exemption claim therefore failed, but credit remained available subject to verification. en-us Thu, 23 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93368 An exemption notification must be applied according to the exact description of the goods covered; disposable syringes were not canula for aorta veins, cavae and similar blood vessels, so the notification benefit was unavailable. Transitional Modvat credit under Rule 57H could not be refused merely because the declaration was not filed when the finished goods were treated as exempt; credit was admissible if the Assistant Commissioner verified the existence of the relevant input stock and its duty-paid character. The exemption claim therefore failed, but credit remained available subject to verification. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93368