https://www.taxtmi.com/caselaws?id=113859 A manufacturer with two independent units could claim exemption for one unit even though the other unit availed Modvat Credit and paid duty. The exemption under Notification No. 4/97-C.E. depended on non-availment of credit on inputs used in the exempted goods, and the record did not show any such credit was taken in the plastic container unit. The units were distinct, and their clearances could not be clubbed without a legal basis, so the exemption could not be denied to the exempting unit. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 18:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113859 A manufacturer with two independent units could claim exemption for one unit even though the other unit availed Modvat Credit and paid duty. The exemption under Notification No. 4/97-C.E. depended on non-availment of credit on inputs used in the exempted goods, and the record did not show any such credit was taken in the plastic container unit. The units were distinct, and their clearances could not be clubbed without a legal basis, so the exemption could not be denied to the exempting unit. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113859