https://www.taxtmi.com/caselaws?id=126089 An assessee who first availed one exemption notification and later sought a different exemption could not accept continuation of the earlier benefit on a selective basis. The appellate authority allowed the alternative relief only with the attached condition that Modvat credit earlier availed be reversed. That condition was upheld because it formed part of the exemption benefit the assessee itself sought, and it was not necessary that the show cause notice had originally proposed that consequence. en-us Wed, 18 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 11:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126089 An assessee who first availed one exemption notification and later sought a different exemption could not accept continuation of the earlier benefit on a selective basis. The appellate authority allowed the alternative relief only with the attached condition that Modvat credit earlier availed be reversed. That condition was upheld because it formed part of the exemption benefit the assessee itself sought, and it was not necessary that the show cause notice had originally proposed that consequence. Case-Laws Central Excise Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126089