Substantial compliance with exemption notification conditions sustained where procedural declaration requirements were treated as satisfied.

Exemption under the notification was treated as available where the assessee filed a general declaration instead of a consignment-wise declaration stating that Cenvat credit was not available, because the authorities found substantial compliance with the procedural condition. The dispute was treated as factual rather than involving any substantial question of law, and the concurrent findings below were left undisturbed.

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Issues: Whether the assessee was entitled to exemption benefit despite filing a general declaration instead of a consignment-wise declaration stating that Cenvat credit was not available.

Analysis: The dispute turned on compliance with the conditions of the notification and the authorities below found that the procedural requirement had been substantially complied with. The issue was treated as one of fact, and no substantial question of law was found to arise from the concurrent findings.

Conclusion: The assessee was held entitled to the exemption benefit and the revenue's challenge failed.

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