https://www.taxtmi.com/caselaws?id=331503 A mistaken claim under clause 1 of Notification No. 1/93 did not forfeit entitlement to the distinct exemption route in clause 2, because that clause separately allowed an assessee not registered as a small scale industry to clear goods within the initial exemption limit and then move to duty payment with Cenvat credit. The assessee had followed the course contemplated by clause 2, so denial of that benefit was unsustainable. The demand-based denial was set aside and the alternative exemption route was upheld. en-us Mon, 06 Jun 2016 00:00:00 +0530 Tue, 15 Nov 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331503 A mistaken claim under clause 1 of Notification No. 1/93 did not forfeit entitlement to the distinct exemption route in clause 2, because that clause separately allowed an assessee not registered as a small scale industry to clear goods within the initial exemption limit and then move to duty payment with Cenvat credit. The assessee had followed the course contemplated by clause 2, so denial of that benefit was unsustainable. The demand-based denial was set aside and the alternative exemption route was upheld. Case-Laws Central Excise Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331503