Concessional duty exemption cannot be denied by adding an end-use certificate requirement not found in the notification.

Exemption notifications granting concessional duty on trimmed or untrimmed copper sheets and circles for use in making handicrafts or utensils cannot be denied by importing a requirement of actual end use or end-use certificates where the notifications do not impose that condition. The operative condition was the intended use of the goods, subject to the specified Cenvat credit restriction, and the revenue could not add an extra proof requirement not found in the text of the exemption. Where the stated intention to use was established, absence of actual end-use verification did not defeat the benefit, and denial of the notification benefit was unsustainable.

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Issues: Whether the benefit of the exemption notifications granting concessional duty on trimmed or untrimmed copper sheets and circles intended for use in the manufacture of handicrafts or utensils could be denied for want of proof of actual end use or production of end-use certificates.

Analysis: The notifications extended concessional duty where the goods were intended for use in the manufacture of handicrafts or utensils, subject to the specified condition relating to Cenvat credit. No further requirement was incorporated that the assessee must prove actual end use or furnish end-use certificates. The lower authorities had imported an additional condition and rejected the certificates on grounds not found in the notifications. Such a requirement could not be added by the revenue on its own, and the absence of actual end-use verification did not defeat the exemption where the stated intention to use was established.

Conclusion: The denial of the notification benefit was unsustainable, and the issue was decided in favour of the assessee.

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