https://www.taxtmi.com/caselaws?id=114587 Notification No. 1/93-C.E. granted exemption subject to specified conditions, including availability to registered small-scale units, while also extending a limited benefit up to a clearance value of Rs. 10 lakhs to unregistered units. That limited extension did not make the exemption unconditional or compulsory. A manufacturer was therefore not required to mandatorily avail the exemption in every case, but had to satisfy the prescribed conditions before claiming it. The Revenue's argument that compulsory exemption availing would bar Modvat credit under Rule 57C was rejected, and the objection to credit failed. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 12:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114587 Notification No. 1/93-C.E. granted exemption subject to specified conditions, including availability to registered small-scale units, while also extending a limited benefit up to a clearance value of Rs. 10 lakhs to unregistered units. That limited extension did not make the exemption unconditional or compulsory. A manufacturer was therefore not required to mandatorily avail the exemption in every case, but had to satisfy the prescribed conditions before claiming it. The Revenue's argument that compulsory exemption availing would bar Modvat credit under Rule 57C was rejected, and the objection to credit failed. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114587