https://www.taxtmi.com/caselaws?id=46449 Goods listed in an exemption notification are treated as exempted only when all attached conditions are satisfied. Under Notification No. 202 of 1988, exemption depended on compliance with its terms, including the condition that no credit had been taken under the specified credit rules. Because credit had in fact been taken, the goods did not qualify for exemption under that notification. They therefore could not be excluded as exempted goods while computing aggregate clearances under Notification No. 1 of 1993. The decisive principle is that an exemption notification must be applied as a whole, and partial or conditional listing alone does not create exempt status. en-us Wed, 13 Nov 2002 00:00:00 +0530 Wed, 07 Sep 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46449 Goods listed in an exemption notification are treated as exempted only when all attached conditions are satisfied. Under Notification No. 202 of 1988, exemption depended on compliance with its terms, including the condition that no credit had been taken under the specified credit rules. Because credit had in fact been taken, the goods did not qualify for exemption under that notification. They therefore could not be excluded as exempted goods while computing aggregate clearances under Notification No. 1 of 1993. The decisive principle is that an exemption notification must be applied as a whole, and partial or conditional listing alone does not create exempt status. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46449