https://www.taxtmi.com/caselaws?id=344700 SSI exemption under Notification No. 8/2003-CE is available only on strict compliance with the condition that CENVAT credit on inputs is not availed. Where an assessee takes credit on common inputs used for both exempt and non-exempt clearances, reversal of an amount under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 does not substitute for or cure the notification's specific non-availment . The exemption scheme must be applied according to its own terms, and a taxpayer choosing the full exemption route cannot simultaneously retain input credit in the manner attempted here. The exemption was therefore unavailable and the demand was sustainable. en-us Wed, 24 May 2017 00:00:00 +0530 Mon, 26 Jun 2017 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344700 SSI exemption under Notification No. 8/2003-CE is available only on strict compliance with the condition that CENVAT credit on inputs is not availed. Where an assessee takes credit on common inputs used for both exempt and non-exempt clearances, reversal of an amount under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 does not substitute for or cure the notification's specific non-availment . The exemption scheme must be applied according to its own terms, and a taxpayer choosing the full exemption route cannot simultaneously retain input credit in the manner attempted here. The exemption was therefore unavailable and the demand was sustainable. Case-Laws Central Excise Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344700