High Court denied excise exemption to assessee as he had violated condition of not availing credit

Excise & Customs : If assessee : (a) avails conditional exemption subject to non-taking of credit, (b) violates condition of exemption by taking credit and (c) does not reverse credit at any time before or after removal of goods, then, assessee would not be entitled to said exemption and it would be a case of 'clandestine removal