https://www.taxtmi.com/caselaws?id=96977 Ropes made from sisal and manila yarn qualified for exemption under Notification No. 62/87-C.E. because the yarn had been captively used under Notification No. 49/90. Nil duty under a valid exemption notification was treated as sufficient discharge of the duty condition for the later exemption, even though no actual duty was paid on the yarn. The benefit of the rope exemption was therefore available, and the adverse view on this issue was set aside. en-us Wed, 03 May 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96977 Ropes made from sisal and manila yarn qualified for exemption under Notification No. 62/87-C.E. because the yarn had been captively used under Notification No. 49/90. Nil duty under a valid exemption notification was treated as sufficient discharge of the duty condition for the later exemption, even though no actual duty was paid on the yarn. The benefit of the rope exemption was therefore available, and the adverse view on this issue was set aside. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96977