https://www.taxtmi.com/caselaws?id=114652 Eligibility for exemption under Notification No. 14/2000 turned on whether the knitted or crocheted cotton fabrics had borne the required excise duty or additional customs duty and whether CENVAT credit had been taken. The appellant argued that duty paid on yarn and fibres satisfied the condition, while the revenue treated the grey fabrics as not duty paid. On a prima facie reading of the exemption condition, that construction was found supportable and a Board circular also favoured it. The appellant therefore established a prima facie case, and unconditional waiver of pre-deposit was granted. en-us Thu, 28 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114652 Eligibility for exemption under Notification No. 14/2000 turned on whether the knitted or crocheted cotton fabrics had borne the required excise duty or additional customs duty and whether CENVAT credit had been taken. The appellant argued that duty paid on yarn and fibres satisfied the condition, while the revenue treated the grey fabrics as not duty paid. On a prima facie reading of the exemption condition, that construction was found supportable and a Board circular also favoured it. The appellant therefore established a prima facie case, and unconditional waiver of pre-deposit was granted. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114652