https://www.taxtmi.com/caselaws?id=78330 Exemption under Notification No. 198/87 was upheld for Amber Charkhas manufactured strictly in accordance with KVIC specifications and supplied entirely to KVIC. The stated legal principle is that the benefit cannot be denied merely because the supporting certificate does not use a particular descriptive expression, where the goods were made as per the Commission's blueprint and were intended for use by implementing agencies in khadi and village industries development. On those facts, the denial of exemption was not legally sustainable and the assessee was entitled to the notification benefit. en-us Mon, 22 Feb 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78330 Exemption under Notification No. 198/87 was upheld for Amber Charkhas manufactured strictly in accordance with KVIC specifications and supplied entirely to KVIC. The stated legal principle is that the benefit cannot be denied merely because the supporting certificate does not use a particular descriptive expression, where the goods were made as per the Commission's blueprint and were intended for use by implementing agencies in khadi and village industries development. On those facts, the denial of exemption was not legally sustainable and the assessee was entitled to the notification benefit. Case-Laws Central Excise Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78330