https://www.taxtmi.com/caselaws?id=502 Exemption notifications operate as optional benefits that an assessee may forgo. Where duty is voluntarily paid on otherwise exempt final products, input Cenvat credit may be used for that payment, and the duty payment remains valid for credit purposes. Departmental circulars cannot displace the recognised legal position on the optional nature of an exemption. Accumulated input credit may consequently be utilised through the export rebate scheme for exported goods. Rebate cannot be denied solely because the final products were otherwise eligible for exemption. en-us Fri, 18 Mar 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=502 Exemption notifications operate as optional benefits that an assessee may forgo. Where duty is voluntarily paid on otherwise exempt final products, input Cenvat credit may be used for that payment, and the duty payment remains valid for credit purposes. Departmental circulars cannot displace the recognised legal position on the optional nature of an exemption. Accumulated input credit may consequently be utilised through the export rebate scheme for exported goods. Rebate cannot be denied solely because the final products were otherwise eligible for exemption. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=502