https://www.taxtmi.com/caselaws?id=351878 A manufacturer who elects the concessional regime under Notification No. 9/2001-CE by exercising the required written option before the first clearances cannot later shift the same first-clearance turnover to another exemption. The option remains effective for the rest of the financial year and is not withdrawable, so once that choice is made, clearances within the prescribed initial limit are governed by that notification. On that construction, job-work clearances forming part of the same first-clearance threshold could not simultaneously claim Notification No. 8/2001-CE, and the demand was sustained. en-us Mon, 30 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351878 A manufacturer who elects the concessional regime under Notification No. 9/2001-CE by exercising the required written option before the first clearances cannot later shift the same first-clearance turnover to another exemption. The option remains effective for the rest of the financial year and is not withdrawable, so once that choice is made, clearances within the prescribed initial limit are governed by that notification. On that construction, job-work clearances forming part of the same first-clearance threshold could not simultaneously claim Notification No. 8/2001-CE, and the demand was sustained. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351878