https://www.taxtmi.com/caselaws?id=108073 Availment of Modvat credit on inputs used for dutiable clearances did not by itself bar exemption under Notification No. 4/97-C.E. for separate goods cleared without duty, because the exemption condition targeted credit taken on inputs used in the exempt goods themselves. Where the credit was taken only for dutiable manufacture and there was no double benefit on the same goods, the exemption remained available. A later notification was treated as introducing a wider restriction only prospectively, confirming that the earlier notification did not impose that broader bar. en-us Tue, 14 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108073 Availment of Modvat credit on inputs used for dutiable clearances did not by itself bar exemption under Notification No. 4/97-C.E. for separate goods cleared without duty, because the exemption condition targeted credit taken on inputs used in the exempt goods themselves. Where the credit was taken only for dutiable manufacture and there was no double benefit on the same goods, the exemption remained available. A later notification was treated as introducing a wider restriction only prospectively, confirming that the earlier notification did not impose that broader bar. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108073