https://www.taxtmi.com/caselaws?id=86921 Notification No. 31/88 did not impose any direct or indirect condition requiring proof of end-use for the bulk drug, so the exemption could not be denied for absence of an end-use certificate. Administrative circulars could not add a substantive precondition where the notification itself did not require one, and the goods were not covered by the later circular relied on by the Revenue. The exemption was therefore available without end-use certification, and the Revenue's appeal failed. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86921 Notification No. 31/88 did not impose any direct or indirect condition requiring proof of end-use for the bulk drug, so the exemption could not be denied for absence of an end-use certificate. Administrative circulars could not add a substantive precondition where the notification itself did not require one, and the goods were not covered by the later circular relied on by the Revenue. The exemption was therefore available without end-use certification, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86921