Excise

Concession/Exemption/Incentive/Rebate

— Exemption — Primacy of statutory provision (Rules herein) over notification — Effect of availing of MODVAT credit in violation of R. 57-C, Central Excise Rules, 1944 — Noti. No. 6/2000-CE exempting paper and paperboard during March 2000 — Assessee manufacturing said products, availing MODVAT credit and also clearing goods under the said notification — Thereafter, the assessee suo motu reversing the credit, depositing the duty and successfully seeking refund of the reversed MODVAT credit — Assessee again suo motu reversing the MODVAT credit and claiming refund of the duty invoking the said notification — In the said circumstances, the assessee, held, not entitled to exemption — Plea of the assessee that the said notification did not stipulate that exemption thereunder would be available only where credit of duty had not been taken under R. 57-A, rejected as the notification could not be given primacy over the statutory provision of R. 57-C — More so, when the suo motu reversal of the credit was effected long after availing of the same at the time of clearance of goods, (2006) 6 SCC 345