Duty Payment and Cenvat Credit Align with Section 5A of Central Excise Act, Given Conditional Exemption Fulfillment.

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....Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT....