https://www.taxtmi.com/caselaws?id=50043 An exemption notification offering alternative modes of relief can be used only for goods within its scope; where goods bearing another person's brand name are excluded, availing Modvat credit on those goods does not amount to an impermissible simultaneous claim of exemption and credit. The earlier ruling cited was distinguishable because it concerned different options applied to different eligible goods. On that basis, denial of exemption was unwarranted and the benefit granted by the appellate authority was left undisturbed. en-us Sat, 14 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50043 An exemption notification offering alternative modes of relief can be used only for goods within its scope; where goods bearing another person's brand name are excluded, availing Modvat credit on those goods does not amount to an impermissible simultaneous claim of exemption and credit. The earlier ruling cited was distinguishable because it concerned different options applied to different eligible goods. On that basis, denial of exemption was unwarranted and the benefit granted by the appellate authority was left undisturbed. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50043