https://www.taxtmi.com/caselaws?id=248984 Small scale industry exemption could not be denied merely because the first invoice was mistakenly issued showing duty payment instead of nil duty under the exemption notification. The entitlement to the exemption was not disputed, and the initial invoice was later corrected by issuing a revised invoice showing nil duty; the duty reflected in the first invoice and the buyers' Cenvat credit were also reversed. On these facts, the mistaken invoice did not prove a clear and conscious decision to opt out of the exemption. The material point was that exemption is available unless expressly abandoned, so denial of the benefit of Notification No. 8/99-C.E. was unjustified. en-us Thu, 11 Jul 2013 00:00:00 +0530 Tue, 01 Jul 2014 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248984 Small scale industry exemption could not be denied merely because the first invoice was mistakenly issued showing duty payment instead of nil duty under the exemption notification. The entitlement to the exemption was not disputed, and the initial invoice was later corrected by issuing a revised invoice showing nil duty; the duty reflected in the first invoice and the buyers' Cenvat credit were also reversed. On these facts, the mistaken invoice did not prove a clear and conscious decision to opt out of the exemption. The material point was that exemption is available unless expressly abandoned, so denial of the benefit of Notification No. 8/99-C.E. was unjustified. Case-Laws Central Excise Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248984