https://www.taxtmi.com/caselaws?id=110818 Availment of Modvat credit does not, by itself, strip inputs of their duty-paid character. On that reasoning, waste arising during manufacture from such inputs could not be excluded from the benefit of Notification No. 14/92 unless the notification expressly so provided. The Tribunal relied on earlier authority and applied a strict construction of the exemption notification according to its own language, finding no words that denied the benefit on credit availment. The Revenue's challenge to the Commissioner's view therefore failed, and the assessee's entitlement under the notification was left undisturbed. en-us Wed, 07 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110818 Availment of Modvat credit does not, by itself, strip inputs of their duty-paid character. On that reasoning, waste arising during manufacture from such inputs could not be excluded from the benefit of Notification No. 14/92 unless the notification expressly so provided. The Tribunal relied on earlier authority and applied a strict construction of the exemption notification according to its own language, finding no words that denied the benefit on credit availment. The Revenue's challenge to the Commissioner's view therefore failed, and the assessee's entitlement under the notification was left undisturbed. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110818