https://www.taxtmi.com/caselaws?id=112361 Exemption under Notification No. 6/2000-C.E. was available for food preparations falling under Heading 1901.19 when the manufacturer produced a prescribed certificate showing free distribution to economically weaker sections under a State-approved programme. The record contained certificates from the competent State authority stating that the goods supplied were part of the ICDS programme and had been distributed free of cost to economically weaker sections, and the Revenue did not dispute that position. On those facts, denial of the exemption was unsustainable, and the appellant was entitled to the notification benefit. en-us Mon, 19 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112361 Exemption under Notification No. 6/2000-C.E. was available for food preparations falling under Heading 1901.19 when the manufacturer produced a prescribed certificate showing free distribution to economically weaker sections under a State-approved programme. The record contained certificates from the competent State authority stating that the goods supplied were part of the ICDS programme and had been distributed free of cost to economically weaker sections, and the Revenue did not dispute that position. On those facts, denial of the exemption was unsustainable, and the appellant was entitled to the notification benefit. Case-Laws Central Excise Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112361