https://www.taxtmi.com/caselaws?id=44667 A concessional set-off under Rule 57K notification was available only if the prescribed conditions were strictly met, including that credit be taken only on the date the oil was hydrogenated. Because the relevant credit was not taken on that date, an essential mandatory condition was left unfulfilled. Non-compliance with the condition defeated entitlement to the concession, and the refund claim could not succeed. The ruling underscores that exemption or credit notifications must be applied in accordance with their express terms, and failure to satisfy a foundational condition prevents the benefit from being claimed. en-us Wed, 01 May 1996 00:00:00 +0530 Sat, 03 Jul 2010 10:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44667 A concessional set-off under Rule 57K notification was available only if the prescribed conditions were strictly met, including that credit be taken only on the date the oil was hydrogenated. Because the relevant credit was not taken on that date, an essential mandatory condition was left unfulfilled. Non-compliance with the condition defeated entitlement to the concession, and the refund claim could not succeed. The ruling underscores that exemption or credit notifications must be applied in accordance with their express terms, and failure to satisfy a foundational condition prevents the benefit from being claimed. Case-Laws Central Excise Wed, 01 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44667