https://www.taxtmi.com/caselaws?id=47092 Notification No. 175/86-C.E. distinguished between manufacturers who availed Modvat credit and those who did not. A manufacturer using Modvat credit could claim only the concessional exemption, while a manufacturer not availing such credit could obtain total exemption only within the prescribed limits. Clearing final products at a concessional rate without satisfying the Modvat-linked conditions breached the notification. The proviso to section 11A was considered applicable where the conduct justified demand of differential duty, along with penalty and confiscation. en-us Fri, 10 Dec 2004 00:00:00 +0530 Wed, 18 Jun 2025 12:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47092 Notification No. 175/86-C.E. distinguished between manufacturers who availed Modvat credit and those who did not. A manufacturer using Modvat credit could claim only the concessional exemption, while a manufacturer not availing such credit could obtain total exemption only within the prescribed limits. Clearing final products at a concessional rate without satisfying the Modvat-linked conditions breached the notification. The proviso to section 11A was considered applicable where the conduct justified demand of differential duty, along with penalty and confiscation. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47092