https://www.taxtmi.com/caselaws?id=123789 Where an assessee manufactures vehicles from duty-paid chassis without taking credit on the chassis or other inputs, it may claim the more beneficial exemption entry if the factual conditions are met. The Tribunal noted a plausible claim under Serial No. 212 of Notification No. 6/2002-C.E., applicable to vehicles manufactured out of duty-paid chassis where no credit was taken, rather than the department's proposed Serial No. 214 classification. It reaffirmed that, when two provisions are available, an assessee may rely on the more beneficial one. On that prima facie basis, full waiver of pre-deposit of duty, interest and penalties was granted and recovery stayed pending the appeal. en-us Thu, 17 Apr 2008 00:00:00 +0530 Thu, 20 Sep 2012 15:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123789 Where an assessee manufactures vehicles from duty-paid chassis without taking credit on the chassis or other inputs, it may claim the more beneficial exemption entry if the factual conditions are met. The Tribunal noted a plausible claim under Serial No. 212 of Notification No. 6/2002-C.E., applicable to vehicles manufactured out of duty-paid chassis where no credit was taken, rather than the department's proposed Serial No. 214 classification. It reaffirmed that, when two provisions are available, an assessee may rely on the more beneficial one. On that prima facie basis, full waiver of pre-deposit of duty, interest and penalties was granted and recovery stayed pending the appeal. Case-Laws Central Excise Thu, 17 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123789