https://www.taxtmi.com/caselaws?id=118436 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants, Spinning Mills, in a case concerning exemption availed under various Notifications. The Tribunal found that the yarn sold to Apex bodies met the criteria, dismissing allegations of sales to traders. Compliance with conditions, production of certificates for handloom use, and expert opinions supported the appellants. The burden of proof on actual use in the handloom industry lay with the revenue, absolving the Spinning Mills. The Tribunal granted the benefit of exemption, set aside penalties, and provided consequential relief to the appellants. en-us Fri, 14 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118436 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants, Spinning Mills, in a case concerning exemption availed under various Notifications. The Tribunal found that the yarn sold to Apex bodies met the criteria, dismissing allegations of sales to traders. Compliance with conditions, production of certificates for handloom use, and expert opinions supported the appellants. The burden of proof on actual use in the handloom industry lay with the revenue, absolving the Spinning Mills. The Tribunal granted the benefit of exemption, set aside penalties, and provided consequential relief to the appellants. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118436