https://www.taxtmi.com/caselaws?id=50665 Condition No. 10 of Notification No. 5/98-C.E. was interpreted as not being breached merely because Modvat credit was taken on inputs used for other products, so long as no credit was availed on the goods covered by the notification or on any other final product manufactured in the same factory. Applying the same factual position as in the assessee's earlier case, the Tribunal found the condition satisfied and allowed the concessional exemption for cellular and household plastic articles. It also reiterated that where notification language is capable of two meanings, the interpretation favourable to the assessee must prevail. en-us Tue, 28 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50665 Condition No. 10 of Notification No. 5/98-C.E. was interpreted as not being breached merely because Modvat credit was taken on inputs used for other products, so long as no credit was availed on the goods covered by the notification or on any other final product manufactured in the same factory. Applying the same factual position as in the assessee's earlier case, the Tribunal found the condition satisfied and allowed the concessional exemption for cellular and household plastic articles. It also reiterated that where notification language is capable of two meanings, the interpretation favourable to the assessee must prevail. Case-Laws Central Excise Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50665