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2023 (10) TMI 288 - CESTAT AHMEDABADCENVAT Credit - inputs - Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - N/N. 04/2006-CE under Sr. No. 91 which prescribes the concessional rate of duty of 4% with condition No. 11 - HELD THAT:- The exemption notification entries it is clear that both exemption entries carry conditions for allowing either nil rate of duty or 4 % of duty therefore there is no doubt that both the exemption entries are conditional. The contention of the Revenue is based on Section 5A (1A) which prescribes that in case of absolute exemption the asseessee has no option except to avail such exemption. In the present case, 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. There is no doubt that the appellant has availed the exemption under Sr. No 91 correctly and legally - they are entitled for the cenvat credit under Cenvat Credit Rules, 2004. Appeal is allowed.
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