https://www.taxtmi.com/caselaws?id=91993 Conditional exemption under Notification No. 131/81-C.E. required the claimant to strictly prove that the goods were manufactured from old and used articles of platinum and rhodium. The record did not support that requirement: a Chartered Accountant's certificate and the absence of purchases from MMTC were insufficient to establish compliance, because other sources of metal remained possible. The appellate finding that the notification condition was satisfied was therefore unsustainable, and the assessee was not entitled to concessional duty or refund under the notification. en-us Thu, 24 Apr 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91993 Conditional exemption under Notification No. 131/81-C.E. required the claimant to strictly prove that the goods were manufactured from old and used articles of platinum and rhodium. The record did not support that requirement: a Chartered Accountant's certificate and the absence of purchases from MMTC were insufficient to establish compliance, because other sources of metal remained possible. The appellate finding that the notification condition was satisfied was therefore unsustainable, and the assessee was not entitled to concessional duty or refund under the notification. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91993