https://www.taxtmi.com/caselaws?id=104901 A conditional exemption notification may be declined where its prescribed conditions are not satisfied, and an assessee may therefore choose to pay duty on clearances without claiming the exemption. Where the exemption is not availed on that basis, payment of duty on the goods and consequential Modvat credit on inputs used in their manufacture is not barred merely because the goods are covered by an otherwise exempt notification. The notification was treated as conditional, with the exemption dependent on the relevant clearance and brand-name restrictions, so duty payment and input credit were permissible when those conditions were not met or not claimed. en-us Fri, 14 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104901 A conditional exemption notification may be declined where its prescribed conditions are not satisfied, and an assessee may therefore choose to pay duty on clearances without claiming the exemption. Where the exemption is not availed on that basis, payment of duty on the goods and consequential Modvat credit on inputs used in their manufacture is not barred merely because the goods are covered by an otherwise exempt notification. The notification was treated as conditional, with the exemption dependent on the relevant clearance and brand-name restrictions, so duty payment and input credit were permissible when those conditions were not met or not claimed. Case-Laws Central Excise Fri, 14 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104901