https://www.taxtmi.com/caselaws?id=221964 Maintaining separate accounts for inputs used in goods cleared under two exemption notifications supported simultaneous availment of both benefits. The Board's circular dated 28-7-2004 was treated as clarifying that such separate accounting permits concurrent use of the notifications, and this created a strong prima facie case for the applicant. On that basis, pre-deposit of duty, interest and penalty was waived and recovery was stayed pending appeal. en-us Wed, 13 Jun 2012 00:00:00 +0530 Mon, 08 Apr 2013 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221964 Maintaining separate accounts for inputs used in goods cleared under two exemption notifications supported simultaneous availment of both benefits. The Board's circular dated 28-7-2004 was treated as clarifying that such separate accounting permits concurrent use of the notifications, and this created a strong prima facie case for the applicant. On that basis, pre-deposit of duty, interest and penalty was waived and recovery was stayed pending appeal. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221964