https://www.taxtmi.com/caselaws?id=93975 An assessee could not simultaneously claim full exemption under Notification No. 175/86-C.E. for some products while denying the exemption for other products and taking Modvat credit on those others. The trade notice relied on did not relate to that notification and did not support such selective treatment. A dismissal of an appeal against an earlier view in limine or otherwise not on merits does not amount to approval of that view, so it cannot override the larger Bench ruling in Kharia Cement Works. The larger Bench position therefore prevails, and the departmental appeals succeeded. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93975 An assessee could not simultaneously claim full exemption under Notification No. 175/86-C.E. for some products while denying the exemption for other products and taking Modvat credit on those others. The trade notice relied on did not relate to that notification and did not support such selective treatment. A dismissal of an appeal against an earlier view in limine or otherwise not on merits does not amount to approval of that view, so it cannot override the larger Bench ruling in Kharia Cement Works. The larger Bench position therefore prevails, and the departmental appeals succeeded. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93975