https://www.taxtmi.com/caselaws?id=255132 A small scale exemption claim raised only as an alternative plea after denial of another exemption was not rejected merely because no prior declaration had been filed, since the assessee had not attempted to avail the exemption in the ordinary course without compliance; the Revenue's challenge on that ground failed. Input duty credit was treated as dependent on production of duty-paying documents, so the claim was remanded for verification, with admissibility to be decided after examination of the documents and hearing the assessee. The note thus affirms the exemption claim while leaving the credit issue open for reconsideration on supporting records. en-us Wed, 15 Jan 2014 00:00:00 +0530 Thu, 08 Jan 2015 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255132 A small scale exemption claim raised only as an alternative plea after denial of another exemption was not rejected merely because no prior declaration had been filed, since the assessee had not attempted to avail the exemption in the ordinary course without compliance; the Revenue's challenge on that ground failed. Input duty credit was treated as dependent on production of duty-paying documents, so the claim was remanded for verification, with admissibility to be decided after examination of the documents and hearing the assessee. The note thus affirms the exemption claim while leaving the credit issue open for reconsideration on supporting records. Case-Laws Central Excise Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255132