https://www.taxtmi.com/caselaws?id=183627 Notification No. 5/98-CE exemption was held not to be denied merely because the manufacturer had availed Modvat credit on inputs used for other products made in the same factory. Condition No. 10 was interpreted as barring credit only on the specified exempt product or on any other final product manufactured in that factory, not on inputs linked to different products. As the department did not show that credit had been taken on any other final product manufactured in the same factory, the condition was not attracted and the exemption remained available. en-us Tue, 24 Apr 2001 00:00:00 +0530 Thu, 16 Jun 2016 17:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183627 Notification No. 5/98-CE exemption was held not to be denied merely because the manufacturer had availed Modvat credit on inputs used for other products made in the same factory. Condition No. 10 was interpreted as barring credit only on the specified exempt product or on any other final product manufactured in that factory, not on inputs linked to different products. As the department did not show that credit had been taken on any other final product manufactured in the same factory, the condition was not attracted and the exemption remained available. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183627