https://www.taxtmi.com/caselaws?id=119645 Exemption under Notification No. 10/02-C.E. could not be denied merely because duty on the exempted product was debited from the Cenvat credit account instead of being paid through cash or account current, where no Cenvat credit had been taken on the inputs used for that product. The substantive condition of non-availment of input credit was satisfied, and the wrong account entry was a curable clerical error capable of correction by recasting the accounts. Treating the Cenvat account and account current as equivalent for this purpose did not defeat the notification's object, and denial of exemption on this accounting mistake was contrary to law. en-us Mon, 01 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119645 Exemption under Notification No. 10/02-C.E. could not be denied merely because duty on the exempted product was debited from the Cenvat credit account instead of being paid through cash or account current, where no Cenvat credit had been taken on the inputs used for that product. The substantive condition of non-availment of input credit was satisfied, and the wrong account entry was a curable clerical error capable of correction by recasting the accounts. Treating the Cenvat account and account current as equivalent for this purpose did not defeat the notification's object, and denial of exemption on this accounting mistake was contrary to law. Case-Laws Central Excise Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119645