https://www.taxtmi.com/caselaws?id=203167 Notification No. 8/99-C.E. granted phased SSI exemption only subject to its specified conditions, including the bar on using capital goods credit for duty on exempt clearances. Once the assessee elected to avail the exemption, it had to comply with the conditions for the relevant turnover limit as a whole; the benefit was not clearance-wise at the assessee's choice. A single breach of that substantive condition during the exemption period could not be confined to one clearance, and later cash payment did not cure the earlier violation. Strict construction of exemption notifications therefore meant non-fulfilment of the condition disentitled the assessee from the SSI exemption for the aggregate clearances up to one crore. en-us Fri, 06 Aug 2010 00:00:00 +0530 Thu, 17 Feb 2011 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203167 Notification No. 8/99-C.E. granted phased SSI exemption only subject to its specified conditions, including the bar on using capital goods credit for duty on exempt clearances. Once the assessee elected to avail the exemption, it had to comply with the conditions for the relevant turnover limit as a whole; the benefit was not clearance-wise at the assessee's choice. A single breach of that substantive condition during the exemption period could not be confined to one clearance, and later cash payment did not cure the earlier violation. Strict construction of exemption notifications therefore meant non-fulfilment of the condition disentitled the assessee from the SSI exemption for the aggregate clearances up to one crore. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203167