https://www.taxtmi.com/caselaws?id=202066 Exemption under Notification No. 180/88-CE, as amended, was conditional on non-availment of Modvat credit on inputs used to manufacture aluminum circles cleared for use in utensils. The authorities and the Tribunal found on the evidence that the appellants had in fact availed Modvat credit on those inputs. Because no material showed compliance with the exemption condition, the notification was construed strictly and applied only when eligibility requirements were satisfied. The exemption was therefore denied and the denial of benefit was upheld. en-us Mon, 21 Feb 2011 00:00:00 +0530 Tue, 25 Nov 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202066 Exemption under Notification No. 180/88-CE, as amended, was conditional on non-availment of Modvat credit on inputs used to manufacture aluminum circles cleared for use in utensils. The authorities and the Tribunal found on the evidence that the appellants had in fact availed Modvat credit on those inputs. Because no material showed compliance with the exemption condition, the notification was construed strictly and applied only when eligibility requirements were satisfied. The exemption was therefore denied and the denial of benefit was upheld. Case-Laws Central Excise Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202066