https://www.taxtmi.com/caselaws?id=96378 A manufacturer may opt for a conditional exemption notification for the relevant financial year if it is prepared to satisfy the attached conditions, even where another notification offers an unconditional partial concession. The availability of the alternative concession does not, by itself, make clearances under the conditional notification legally ineligible for duty relief. The commentary states that the conditional exemption operates for the full year subject to compliance, and that the assessee is not compelled to abandon it merely because a different exemption is also available. en-us Wed, 16 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96378 A manufacturer may opt for a conditional exemption notification for the relevant financial year if it is prepared to satisfy the attached conditions, even where another notification offers an unconditional partial concession. The availability of the alternative concession does not, by itself, make clearances under the conditional notification legally ineligible for duty relief. The commentary states that the conditional exemption operates for the full year subject to compliance, and that the assessee is not compelled to abandon it merely because a different exemption is also available. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96378