https://www.taxtmi.com/caselaws?id=107589 A conditional excise exemption can be claimed only on strict compliance with the prescribed statutory and procedural requirements. The assessee's claim failed because it had not obtained an L6 licence, had not procured the CT-2 certificate, and had not followed the Chapter X procedure under the Central Excise Rules, 1944. Mere use of the explosives in manufacture did not by itself confer duty-free entitlement where the notification made compliance mandatory. The cited precedent was held inapplicable on its facts because it concerned duty paid under protest and a different procedural setting. The exemption and related refund claim were therefore rejected, and Revenue's position was sustained. en-us Tue, 17 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 15:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107589 A conditional excise exemption can be claimed only on strict compliance with the prescribed statutory and procedural requirements. The assessee's claim failed because it had not obtained an L6 licence, had not procured the CT-2 certificate, and had not followed the Chapter X procedure under the Central Excise Rules, 1944. Mere use of the explosives in manufacture did not by itself confer duty-free entitlement where the notification made compliance mandatory. The cited precedent was held inapplicable on its facts because it concerned duty paid under protest and a different procedural setting. The exemption and related refund claim were therefore rejected, and Revenue's position was sustained. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107589