https://www.taxtmi.com/caselaws?id=447988 CESTAT Ahmedabad held that exemption notification No. 04/2006-CE is conditional, not absolute, giving the assessee the option to avail it or not. The appellant cleared goods under notification No. 108/1995-CE and was not mandatorily required to use the 2006 notification. Under Rule 6(6)(iv) of Cenvat Credit Rules, 2004, the appellant was eligible for Cenvat credit without paying 5% as demanded by the department. The tribunal emphasized that when two beneficial provisions are available, the assessee can choose the more beneficial one. The demand for 5% payment was unsustainable, and the appeal was allowed. en-us Tue, 02 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447988 CESTAT Ahmedabad held that exemption notification No. 04/2006-CE is conditional, not absolute, giving the assessee the option to avail it or not. The appellant cleared goods under notification No. 108/1995-CE and was not mandatorily required to use the 2006 notification. Under Rule 6(6)(iv) of Cenvat Credit Rules, 2004, the appellant was eligible for Cenvat credit without paying 5% as demanded by the department. The tribunal emphasized that when two beneficial provisions are available, the assessee can choose the more beneficial one. The demand for 5% payment was unsustainable, and the appeal was allowed. Case-Laws Central Excise Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447988