https://www.taxtmi.com/caselaws?id=93487 A cement manufacturer that had already taken exemption under Notification No. 1/93-CE for earlier clearances could still claim Notification No. 12/95-CE for subsequent clearances in the same year. The proviso to Notification No. 12/95-CE was read as excluding only the cement consignments that had already enjoyed the earlier exemption, not as barring the manufacturer from using the later notification for other clearances not covered by Notification No. 1/93-CE. The Revenue's view that both notifications could not be availed in the same year was rejected, and the refund claim for the later exemption was held maintainable. en-us Tue, 20 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93487 A cement manufacturer that had already taken exemption under Notification No. 1/93-CE for earlier clearances could still claim Notification No. 12/95-CE for subsequent clearances in the same year. The proviso to Notification No. 12/95-CE was read as excluding only the cement consignments that had already enjoyed the earlier exemption, not as barring the manufacturer from using the later notification for other clearances not covered by Notification No. 1/93-CE. The Revenue's view that both notifications could not be availed in the same year was rejected, and the refund claim for the later exemption was held maintainable. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93487