https://www.taxtmi.com/caselaws?id=111704 An exemption under Notification No. 5/99-C.E. for goods classified under sub-heading 1703.90 could not be denied where the relevant entry did not prescribe any end-use condition or require proof of actual use. The notification itself showed that, when the Central Government intended a condition, it expressly stated it; no such requirement existed for the entry covering goods used in the manufacture of products other than alcohol. In that situation, the burden remained on the Revenue to prove by evidence that the cleared goods were in fact used in the manufacture of alcohol. As no such evidence was produced, the exemption was held available and the denial of benefit could not be sustained. en-us Fri, 23 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111704 An exemption under Notification No. 5/99-C.E. for goods classified under sub-heading 1703.90 could not be denied where the relevant entry did not prescribe any end-use condition or require proof of actual use. The notification itself showed that, when the Central Government intended a condition, it expressly stated it; no such requirement existed for the entry covering goods used in the manufacture of products other than alcohol. In that situation, the burden remained on the Revenue to prove by evidence that the cleared goods were in fact used in the manufacture of alcohol. As no such evidence was produced, the exemption was held available and the denial of benefit could not be sustained. Case-Laws Central Excise Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111704