https://www.taxtmi.com/caselaws?id=45330 Aluminium pipes falling under Item 16 of Notification No. 180 of 1988 remained exempt despite Modvat credit having been taken on inputs, because the second proviso withdrew exemption only for the specified items named in that proviso and Item 16 was not included. The omission was treated as deliberate, so exemption could not be denied by implication. Rule 57C of the Central Excise Rules, 1944 could not override the notification's express scope, and the Revenue's attempt to deny exemption on that basis failed. en-us Wed, 03 Nov 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45330 Aluminium pipes falling under Item 16 of Notification No. 180 of 1988 remained exempt despite Modvat credit having been taken on inputs, because the second proviso withdrew exemption only for the specified items named in that proviso and Item 16 was not included. The omission was treated as deliberate, so exemption could not be denied by implication. Rule 57C of the Central Excise Rules, 1944 could not override the notification's express scope, and the Revenue's attempt to deny exemption on that basis failed. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45330