https://www.taxtmi.com/caselaws?id=255132 Small scale exemption claimed as an alternative after denial of another exemption cannot be refused merely because no prior declaration was filed, where the assessee had not initially sought to avail that exemption in the ordinary course. The exemption entitlement was therefore upheld. Input duty credit depends on production and verification of duty-paying documents. The credit claim remains subject to fresh examination by the adjudicating authority after the assessee produces the required documents and is heard. 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 Small scale exemption claimed as an alternative after denial of another exemption cannot be refused merely because no prior declaration was filed, where the assessee had not initially sought to avail that exemption in the ordinary course. The exemption entitlement was therefore upheld. Input duty credit depends on production and verification of duty-paying documents. The credit claim remains subject to fresh examination by the adjudicating authority after the assessee produces the required documents and is heard. Case-Laws Central Excise Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255132