https://www.taxtmi.com/caselaws?id=107693 An exemption under Notification No. 5/98-C.E. was unavailable where the manufacturer had availed Modvat credit on inputs used for another product made in the same factory. Condition No. 10 expressly barred credit under Rule 57A or Rule 57B not only on the notified goods but also on any other product manufactured in the same factory. The wording was held clear and unambiguous, so breach of that condition was sufficient to deny the exemption. The narrower reading urged by the assessee was rejected because the notification extended beyond the exempted goods to all products in the factory. en-us Mon, 24 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107693 An exemption under Notification No. 5/98-C.E. was unavailable where the manufacturer had availed Modvat credit on inputs used for another product made in the same factory. Condition No. 10 expressly barred credit under Rule 57A or Rule 57B not only on the notified goods but also on any other product manufactured in the same factory. The wording was held clear and unambiguous, so breach of that condition was sufficient to deny the exemption. The narrower reading urged by the assessee was rejected because the notification extended beyond the exempted goods to all products in the factory. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107693