https://www.taxtmi.com/article/detailed?id=5581 The High Court held that an assessee eligible under an exemption notification may elect either to avail the exemption or to pay duty on the final product and claim Modvat input credit; denying that choice would disadvantage SSI registration and run counter to legislative intent, though a later statutory amendment removes choice where an unconditional absolute exemption is granted. en-us Mon, 21 Apr 2014 09:58:54 +0530 Mon, 21 Apr 2014 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5581 The High Court held that an assessee eligible under an exemption notification may elect either to avail the exemption or to pay duty on the final product and claim Modvat input credit; denying that choice would disadvantage SSI registration and run counter to legislative intent, though a later statutory amendment removes choice where an unconditional absolute exemption is granted. Articles Service Tax Mon, 21 Apr 2014 09:58:54 +0530 https://www.taxtmi.com/article/detailed?id=5581