Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E
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Duty-paid evidence requirement relaxed - documentary proof not routinely required for plastic-articles exemption under applicable guidance. Exemptions conditional on inputs being duty-paid do not ordinarily require documentary proof in each case; proof should be demanded only if the officer is not satisfied with the genuineness of the claim. Earlier administrative instructions in F.No. 13/93/82-CX.1 apply mutatis mutandis to the specified exemptions, and pending assessments should be finalised following these guidelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty-paid evidence requirement relaxed - documentary proof not routinely required for plastic-articles exemption under applicable guidance.
Exemptions conditional on inputs being duty-paid do not ordinarily require documentary proof in each case; proof should be demanded only if the officer is not satisfied with the genuineness of the claim. Earlier administrative instructions in F.No. 13/93/82-CX.1 apply mutatis mutandis to the specified exemptions, and pending assessments should be finalised following these guidelines.
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