https://www.taxtmi.com/caselaws?id=114124 Exemption under Notification No. 6/94-C.E. could not be denied for Di-calcium Phosphate on the ground that no end-use certificate was produced. The Board circular required such a certificate only for the "other bulk drugs" specifically listed in the restrictive annexure, and Di-calcium Phosphate was not included in that list. The department's procedural condition was therefore inapplicable to the goods cleared by the assessee, so the exemption remained available and the duty demand based on denial of notification benefit was unsustainable. en-us Thu, 16 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 14:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114124 Exemption under Notification No. 6/94-C.E. could not be denied for Di-calcium Phosphate on the ground that no end-use certificate was produced. The Board circular required such a certificate only for the "other bulk drugs" specifically listed in the restrictive annexure, and Di-calcium Phosphate was not included in that list. The department's procedural condition was therefore inapplicable to the goods cleared by the assessee, so the exemption remained available and the duty demand based on denial of notification benefit was unsustainable. Case-Laws Central Excise Thu, 16 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114124