Application of provisions of section 5A (1A) of the Central Excise Act - Exemption to textile and textile products

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....ew Delhi **** Dated the     26^th November, 2010 To             Director Generals (All)             Chief Commissioners of Central Excise including LTU (All)             Commissioners of Centr....

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.... with the benefit of Cenvat  Credit. 2.         The dispute was with regard to whether an assessee can avail the benefit of either of the above said two notifications whichever is beneficial to him or he is bound to avail the unconditional exemption under notification No. 20/2004 - CE, as amended, during the period under dispute in terms of the provi....