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2012 (9) TMI 874 - AT - Central ExciseBenefit of small scale exemption notification - Instead of availing the captive exemption Notification No. 10/96-C.E., the respondent’s availed the benefit of credit on the raw material used for the manufactured polyjars and paid duty on the polyjars, took credit of the said duty and utilized it for further payment of duty on the final product - Held that:- Admittedly, in terms of Notification No. 9/2002-C.E., polyjars is one of the specified items in the Annexure to the said notification. As such, the appellant was within his rights to opt for any one of the two notifications. The benefit of captive consumption Notification No. 10/1996-C.E. cannot be thrusted upon the assessee. The period involved in the present case is around 2002 and there are number of judgments laying down that when there is an exemption Notification, the assessee cannot be compelled to avail the same and he has an option to avail or to pay duty on the goods manufactured by them - Decided against Revenue.
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