https://www.taxtmi.com/caselaws?id=84135 Duty-paid status under an exemption notification may be inferred for raw materials purchased from steel manufacturers in the market, because excise duty is ordinarily levied on the manufacturer and removal follows payment of duty. The stated approach treats such purchases as carrying a presumption of duty payment unless the department proves otherwise. On that reasoning, the absence of duty-paying documents for every quantity does not by itself defeat the exemption, since the buyer is not expected to verify the manufacturer's tax compliance in ordinary market transactions. The department must therefore bring contrary evidence before denying the notification benefit. en-us Wed, 15 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84135 Duty-paid status under an exemption notification may be inferred for raw materials purchased from steel manufacturers in the market, because excise duty is ordinarily levied on the manufacturer and removal follows payment of duty. The stated approach treats such purchases as carrying a presumption of duty payment unless the department proves otherwise. On that reasoning, the absence of duty-paying documents for every quantity does not by itself defeat the exemption, since the buyer is not expected to verify the manufacturer's tax compliance in ordinary market transactions. The department must therefore bring contrary evidence before denying the notification benefit. Case-Laws Central Excise Wed, 15 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84135