https://www.taxtmi.com/caselaws?id=97688 An exemption condition requiring that no duty credit be taken on inputs is satisfied where the inputs were actually cleared without duty and no Modvat credit was availed. The separate availability or non-availability of another exemption for waste and scrap does not alter that position, and hypothetical entitlement to credit if the inputs had been procured differently is irrelevant. The text states that denying exemption on the basis of an assumed credit linkage was incorrect, and that the assessee remained entitled to relief under Notification No. 19/88-C.E. as amended. en-us Fri, 17 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97688 An exemption condition requiring that no duty credit be taken on inputs is satisfied where the inputs were actually cleared without duty and no Modvat credit was availed. The separate availability or non-availability of another exemption for waste and scrap does not alter that position, and hypothetical entitlement to credit if the inputs had been procured differently is irrelevant. The text states that denying exemption on the basis of an assumed credit linkage was incorrect, and that the assessee remained entitled to relief under Notification No. 19/88-C.E. as amended. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97688