https://www.taxtmi.com/caselaws?id=114823 Where exemption notifications operate in sequence, a later notification cannot be claimed before the exemption limit under the earlier notification has been fully exhausted, if the scheme does not permit simultaneous or premature switching. On a joint reading of the two notifications, the assessee, having already availed full exemption under the earlier notification, could not shift to the later notification while the earlier benefit remained unexhausted. The entitlement under the later notification arose only after the first notification's limit had been completely used, so the claim under the later notification was rejected and the Revenue's position was upheld. en-us Fri, 10 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 14:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114823 Where exemption notifications operate in sequence, a later notification cannot be claimed before the exemption limit under the earlier notification has been fully exhausted, if the scheme does not permit simultaneous or premature switching. On a joint reading of the two notifications, the assessee, having already availed full exemption under the earlier notification, could not shift to the later notification while the earlier benefit remained unexhausted. The entitlement under the later notification arose only after the first notification's limit had been completely used, so the claim under the later notification was rejected and the Revenue's position was upheld. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114823