https://www.taxtmi.com/caselaws?id=345827 An unconditional exemption under Notification No. 333/86-CE applied to clay bricks manufactured in mechanized brick plants, and the benefit could not be denied merely because it was not earlier claimed under Rule 173B. The appellant had already availed the general small scale exemption under Notification No. 175/1986-CE, so there was no prior occasion to claim the specific exemption for the unaccounted AR bricks found in stock. As the goods satisfied the notification conditions, rejection of the exemption claim on the ground of non-claim was unsustainable, and the denial was set aside. en-us Fri, 23 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345827 An unconditional exemption under Notification No. 333/86-CE applied to clay bricks manufactured in mechanized brick plants, and the benefit could not be denied merely because it was not earlier claimed under Rule 173B. The appellant had already availed the general small scale exemption under Notification No. 175/1986-CE, so there was no prior occasion to claim the specific exemption for the unaccounted AR bricks found in stock. As the goods satisfied the notification conditions, rejection of the exemption claim on the ground of non-claim was unsustainable, and the denial was set aside. Case-Laws Central Excise Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345827