https://www.taxtmi.com/caselaws?id=251339 Exemption notifications and the Cenvat scheme were construed as allowing only one credit on the same inputs. Paragraph 4 barred a manufacturer from availing credit in respect of those inputs, subject to a limited exception for capital goods. Because the assessee first took deemed credit on the fabrics and then claimed actual duty credit on the same fabrics, the arrangement amounted to double benefit on the same goods. Such simultaneous or successive availment of deemed and actual credit on identical inputs was impermissible under the notification scheme and the Cenvat rules. en-us Tue, 07 Aug 2012 00:00:00 +0530 Thu, 11 Sep 2014 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251339 Exemption notifications and the Cenvat scheme were construed as allowing only one credit on the same inputs. Paragraph 4 barred a manufacturer from availing credit in respect of those inputs, subject to a limited exception for capital goods. Because the assessee first took deemed credit on the fabrics and then claimed actual duty credit on the same fabrics, the arrangement amounted to double benefit on the same goods. Such simultaneous or successive availment of deemed and actual credit on identical inputs was impermissible under the notification scheme and the Cenvat rules. Case-Laws Central Excise Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251339