https://www.taxtmi.com/caselaws?id=101269 Exemption under a notification cannot be denied for failure to maintain a particular register or follow a trade notice procedure unless the notification itself expressly makes that compliance a condition precedent. The Tribunal held that Notification No. 432/86 did not require a separate account of inputs and finished products, and the trade notice relied on by the department was issued in the context of Modvat credit under Rule 57A, not for enforcing the exemption. On that basis, the alleged procedural lapse did not justify withholding the benefit, and the departmental appeal failed. en-us Wed, 02 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101269 Exemption under a notification cannot be denied for failure to maintain a particular register or follow a trade notice procedure unless the notification itself expressly makes that compliance a condition precedent. The Tribunal held that Notification No. 432/86 did not require a separate account of inputs and finished products, and the trade notice relied on by the department was issued in the context of Modvat credit under Rule 57A, not for enforcing the exemption. On that basis, the alleged procedural lapse did not justify withholding the benefit, and the departmental appeal failed. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101269