M/S. AMRIT PAPER vs COMMISSIONER OF CENTRAL EXCISE,LUDHIANA

The Supreme Court examined the applicability of Notification No.6/2000-CE under the Central Excise Act, 1944, in the context of Modvat credit. The Court held that the entitlement to exemption is not contingent upon prior availing of Modvat credit, as per the interpretation of Section 5A(1) of the Act. The Tribunal's dismissal of the appellant's refund claim was overturned, establishing that the appellant was entitled to the exemption despite having reversed the credit previously.