KVIC exemption cannot be denied where certified village-industry goods were marketed with KVIC's assistance.

An exemption notification for specified excisable goods applied to genuine village-industry products marketed by or with the assistance of KVIC, supported by a KVIC certificate. The assessee produced the required registration and an undisputed KVIC certificate confirming genuineness and marketing assistance. The revenue objected only that the goods were not marketed directly by KVIC, but that distinction did not defeat the notification because the operative condition was marketing by or with KVIC's assistance. The denial of exemption was therefore not sustainable, and the notification benefit was available to the assessee.

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Issues: Whether the benefit of the exemption notification was available when the assessee produced a KVIC certificate showing that the goods were genuine products of a village industry and were marketed with the assistance of the Khadi and Village Industries Commission, despite the revenue's objection that the goods were not marketed directly by KVIC.

Analysis: The notification exempted the specified goods from excise duty if they were genuine village-industry products, were marketed by or with the assistance of KVIC, and were supported by a certificate from KVIC to that effect. The assessee produced the required registration and certificate from KVIC, and the genuineness of the certificate was not disputed. The revenue's sole objection was that the goods were not marketed by KVIC, but the certificate and the record showed marketing assistance by KVIC, which satisfied the condition in the notification.

Conclusion: The denial of exemption was not sustainable, and the benefit of the notification was held to be available to the assessee.

Ratio Decidendi: Where an exemption notification requires marketing by or with the assistance of KVIC and the assessee produces an undisputed KVIC certificate confirming that condition, the exemption cannot be denied merely because the goods were not marketed directly by KVIC.

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