https://www.taxtmi.com/caselaws?id=101955 An exemption under a notification cannot be denied on the basis of an end-use certificate unless that requirement is expressly stated in the notification itself. A circular cannot add a procedural condition not found in the exemption text, and the assessee's burden to establish eligibility does not justify importing extra requirements. In the absence of any explicit end-use stipulation, production of such a certificate cannot be treated as a precondition for exemption. The denial of exemption on that ground was therefore held unsustainable. en-us Mon, 25 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101955 An exemption under a notification cannot be denied on the basis of an end-use certificate unless that requirement is expressly stated in the notification itself. A circular cannot add a procedural condition not found in the exemption text, and the assessee's burden to establish eligibility does not justify importing extra requirements. In the absence of any explicit end-use stipulation, production of such a certificate cannot be treated as a precondition for exemption. The denial of exemption on that ground was therefore held unsustainable. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101955