Option to avail benefit of exemption and Cenvat Credit - Scope ...

Appellant's Choice of Exemption u/s 5A Serial No. 91 Upheld as Legal and Correct.

October 9, 2023

Case Laws Central Excise AT

Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries have absolute exemption. In this position it is an option to the appellant to choose any one of the exemption entries. Therefore, in the present case the appellant has chosen to avail the exemption under Sr No. 91 is absolutely legal and correct. - AT

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Option to avail benefit of exemption and Cenvat Credit - Scope ...

Appellant's Choice of Exemption u/s 5A Serial No. 91 Upheld as Legal and Correct.

October 9, 2023

Case Laws Central Excise AT

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