https://www.taxtmi.com/caselaws?id=88071 Entitlement to an exemption notification must be proved by the claimant, and unrebutted documentary evidence can establish that the goods fall within the exempted description. The appellants produced a blend register and purchase invoices showing procurement of wool waste, staple waste and polyester waste, and the Department did not dispute their authenticity. A chemical examiner's report showing only fibre composition did not determine the origin of the fibre or disprove that it was produced out of waste. The report alone was therefore insufficient to override the documentary record, and denial of the exemption was unsustainable. en-us Wed, 10 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88071 Entitlement to an exemption notification must be proved by the claimant, and unrebutted documentary evidence can establish that the goods fall within the exempted description. The appellants produced a blend register and purchase invoices showing procurement of wool waste, staple waste and polyester waste, and the Department did not dispute their authenticity. A chemical examiner's report showing only fibre composition did not determine the origin of the fibre or disprove that it was produced out of waste. The report alone was therefore insufficient to override the documentary record, and denial of the exemption was unsustainable. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88071