https://www.taxtmi.com/caselaws?id=111730 Doubled or multifold yarn manufactured from duty-paid single yarn remained eligible for exemption where the substantive condition of prior duty payment on the input yarn was satisfied. The mere failure to file D-3 intimation under the proforma credit procedure was treated as a procedural lapse, and not as proof that the exemption conditions were breached. In the absence of any enquiry or material showing that the input yarn was not duty paid, the omission did not justify a duty demand. The lapse was viewed in the context of the exemption scheme and the brief period during which the exemption had been withdrawn. en-us Thu, 29 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111730 Doubled or multifold yarn manufactured from duty-paid single yarn remained eligible for exemption where the substantive condition of prior duty payment on the input yarn was satisfied. The mere failure to file D-3 intimation under the proforma credit procedure was treated as a procedural lapse, and not as proof that the exemption conditions were breached. In the absence of any enquiry or material showing that the input yarn was not duty paid, the omission did not justify a duty demand. The lapse was viewed in the context of the exemption scheme and the brief period during which the exemption had been withdrawn. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111730