https://www.taxtmi.com/caselaws?id=235145 The government upheld the orders-in-appeal, rejecting the revision applications and affirming that the applicants were not entitled to rebate of duty paid under Notification No. 59/2008-C.E. due to the absolute exemption provided by Notification No. 29/2004-C.E. The provisions of Section 5A(1A) were deemed applicable, and the Board's circulars were binding, concluding that the applicants could not choose between dual notifications and were not eligible for Cenvat credit on fully exempted goods. en-us Fri, 04 May 2012 00:00:00 +0530 Sat, 13 Jul 2013 10:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235145 The government upheld the orders-in-appeal, rejecting the revision applications and affirming that the applicants were not entitled to rebate of duty paid under Notification No. 59/2008-C.E. due to the absolute exemption provided by Notification No. 29/2004-C.E. The provisions of Section 5A(1A) were deemed applicable, and the Board's circulars were binding, concluding that the applicants could not choose between dual notifications and were not eligible for Cenvat credit on fully exempted goods. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235145