https://www.taxtmi.com/caselaws?id=90884 Exemption under Notification No. 128/94 was considered for cement supplied for earthquake relief work where the consignment passed through the manufacturer's depot. The clearance documents, invoices and gate passes identified the goods as destined for the relief area and expressly recorded the exemption claim, while endorsements and the District Collector's certification supported the end-use condition. As there was no material showing mixing with depot stock or a fresh dispatch, a beneficial interpretation was applied and the exemption was treated as available despite the depot routing. en-us Mon, 01 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90884 Exemption under Notification No. 128/94 was considered for cement supplied for earthquake relief work where the consignment passed through the manufacturer's depot. The clearance documents, invoices and gate passes identified the goods as destined for the relief area and expressly recorded the exemption claim, while endorsements and the District Collector's certification supported the end-use condition. As there was no material showing mixing with depot stock or a fresh dispatch, a beneficial interpretation was applied and the exemption was treated as available despite the depot routing. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90884