https://www.taxtmi.com/caselaws?id=167142 Taking credit under Notification No. 201/79-C.E. did not, by itself, strip duty-paid inputs of their duty-paid character. The notification was treated as an exemption scheme working along proforma credit lines, and paragraph 6 was read as governing clearance of inputs as such rather than their identity when used in manufacture. Notification No. 217/79-C.E. therefore remained available for finished goods made from those inputs, because it exempted varnish manufactured from duty-paid ingredients and contained no express exclusion for assessees who had also used Notification No. 201/79-C.E. The principle applied is that a separate exemption is not denied unless the notification expressly bars it. en-us Sat, 25 Aug 1984 00:00:00 +0530 Tue, 09 Dec 2014 12:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167142 Taking credit under Notification No. 201/79-C.E. did not, by itself, strip duty-paid inputs of their duty-paid character. The notification was treated as an exemption scheme working along proforma credit lines, and paragraph 6 was read as governing clearance of inputs as such rather than their identity when used in manufacture. Notification No. 217/79-C.E. therefore remained available for finished goods made from those inputs, because it exempted varnish manufactured from duty-paid ingredients and contained no express exclusion for assessees who had also used Notification No. 201/79-C.E. The principle applied is that a separate exemption is not denied unless the notification expressly bars it. Case-Laws Central Excise Sat, 25 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167142