https://www.taxtmi.com/caselaws?id=111203 Exemption notifications must be construed strictly, and an assessee must satisfy every condition for the benefit claimed. Where aluminium circles were cleared for intended use in utensils but Modvat credit had been availed on inputs used in their manufacture, the essential condition of non-availment of credit was not met. The claim under Notification No. 135/94-C.E. therefore failed, and denial of the exemption was upheld. en-us Wed, 10 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 18:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111203 Exemption notifications must be construed strictly, and an assessee must satisfy every condition for the benefit claimed. Where aluminium circles were cleared for intended use in utensils but Modvat credit had been availed on inputs used in their manufacture, the essential condition of non-availment of credit was not met. The claim under Notification No. 135/94-C.E. therefore failed, and denial of the exemption was upheld. Case-Laws Central Excise Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111203