Simultaneous availment of two exemptions permissible :
Two exemption notifications can operate in regard to the same factory or the same manufacturer. It is possible to avail benefit of first notification and then claim benefit of second notification, though not independently – Jay Dye Chem Industries v. CCE – 1996 (87) ELT 290 (CEGAT) [Of course, wording of notification should be such that it is possible].
In Aggarwal Rolling Mills v. CCE 1997(93) ELT 615 (CEGAT) and CC v. Hindustan Motors Ltd. 1998(98) ELT 557 (CEGAT), it was held that benefit of two exemption notifications can be availed, unless contrary is specified in the notification. – same view in Hindustan Lever v. CCE 1989(40) ELT 388 (CEGAT 3 member bench) * Steel Shape India v. CCE (2004) 170 ELT 87 (CESTAT) * CCE v. Premier Mushroom Farms 2005 (190) ELT 511 (CESTAT) * JSW Energy Ltd. v. UOI (2015) 321 ELT 664 (Bom HC DB).
In Barara Cements v. CCE (2014) 309 ELT 305 (CESTAT), it was held that assessee (termed as taxable person in GST) can take benefit of one exemption notification and after its limit is exhausted, can take benefit of another exemption notification.
In Indian Aluminium v. CC 2002 (145) ELT 436 (CEGAT), it was held that benefit of any one of notifications or two notifications can be claimed simultaneously. In this case, it was held that importer can claim project import benefit for one item along with EPCG benefit on remaining items.