https://www.taxtmi.com/caselaws?id=124296 Micro cellular rubber sheets cleared for use in the manufacture of soles, heels or combined soles and heels for footwear fell within Notification No. 18/95-C.E. because the exemption covered goods used for that specified footwear purpose. The record contained no evidence that the goods were used otherwise, and an earlier Tribunal decision on the same notification and similar facts supported the exemption claim. On that basis, the respondent was entitled to the notification benefit and the appeal failed. en-us Fri, 29 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124296 Micro cellular rubber sheets cleared for use in the manufacture of soles, heels or combined soles and heels for footwear fell within Notification No. 18/95-C.E. because the exemption covered goods used for that specified footwear purpose. The record contained no evidence that the goods were used otherwise, and an earlier Tribunal decision on the same notification and similar facts supported the exemption claim. On that basis, the respondent was entitled to the notification benefit and the appeal failed. Case-Laws Central Excise Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124296