https://www.taxtmi.com/caselaws?id=102767 Exemption under Notification No. 8/96-C.E. could not be denied merely because the department doubted a supplier's certificate stating that imported rosin was manufactured without aid of power. The Tribunal found that the adjudicating authority's reliance on manufacturing inference and technical literature did not establish that power was used in extracting the rosin, and that earlier precedent had accepted similar supplier certificates for the exemption. On that basis, the certificate could not be discarded on the facts, and the denial of exemption was held unsustainable, entitling the assessee to the notification benefit. en-us Wed, 24 Apr 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102767 Exemption under Notification No. 8/96-C.E. could not be denied merely because the department doubted a supplier's certificate stating that imported rosin was manufactured without aid of power. The Tribunal found that the adjudicating authority's reliance on manufacturing inference and technical literature did not establish that power was used in extracting the rosin, and that earlier precedent had accepted similar supplier certificates for the exemption. On that basis, the certificate could not be discarded on the facts, and the denial of exemption was held unsustainable, entitling the assessee to the notification benefit. Case-Laws Customs Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102767