https://www.taxtmi.com/caselaws?id=246605 Where two exemption routes are available, and the applicable notification gives the assessee an option, the assessee cannot be compelled to adopt captive consumption exemption. For captively used polyjars covered by Notification No. 9/2002-C.E., the assessee was entitled to pay duty under that notification, take credit of the duty paid, and use the credit for the final product. The captive consumption exemption under Notification No. 10/96-C.E. was therefore not mandatory, and the Revenue could not insist on its compulsory application. The settled principle is that a taxpayer may choose the statutory route expressly permitted by the relevant exemption notification. en-us Thu, 20 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246605 Where two exemption routes are available, and the applicable notification gives the assessee an option, the assessee cannot be compelled to adopt captive consumption exemption. For captively used polyjars covered by Notification No. 9/2002-C.E., the assessee was entitled to pay duty under that notification, take credit of the duty paid, and use the credit for the final product. The captive consumption exemption under Notification No. 10/96-C.E. was therefore not mandatory, and the Revenue could not insist on its compulsory application. The settled principle is that a taxpayer may choose the statutory route expressly permitted by the relevant exemption notification. Case-Laws Central Excise Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246605