https://www.taxtmi.com/highlights?id=72430 Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries have absolute exemption. In this position it is an option to the appellant to choose any one of the exemption entries. Therefore, in the present case the appellant has chosen to avail the exemption under Sr No. 91 is absolutely legal and correct. - AT en-us Mon, 09 Oct 2023 08:40:40 +0530 Mon, 09 Oct 2023 08:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72430 Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries have absolute exemption. In this position it is an option to the appellant to choose any one of the exemption entries. Therefore, in the present case the appellant has chosen to avail the exemption under Sr No. 91 is absolutely legal and correct. - AT Highlights Central Excise Mon, 09 Oct 2023 08:40:40 +0530 https://www.taxtmi.com/highlights?id=72430