https://www.taxtmi.com/caselaws?id=72618 Exemption under a conditional notification was available only if the manufacturer declared the aluminium as electrical conductor grade and conclusively proved that the goods were required to be supplied and distributed under the Aluminium (Control) Order, 1970. The documentary record was found incomplete: it mainly showed allocation of raw material and did not establish compliance for the full quantity covered by the returns. On that basis, the concessional duty claim could not be sustained on the material then available, and the exemption order was set aside with the matter remitted for fresh decision after further evidence. en-us Tue, 11 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72618 Exemption under a conditional notification was available only if the manufacturer declared the aluminium as electrical conductor grade and conclusively proved that the goods were required to be supplied and distributed under the Aluminium (Control) Order, 1970. The documentary record was found incomplete: it mainly showed allocation of raw material and did not establish compliance for the full quantity covered by the returns. On that basis, the concessional duty claim could not be sustained on the material then available, and the exemption order was set aside with the matter remitted for fresh decision after further evidence. Case-Laws Central Excise Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72618