https://www.taxtmi.com/caselaws?id=208441 Exemption under Notification No. 15/2002-C.E. depended on payment of the appropriate duty on knitted or crocheted textile fabric inputs before those inputs were used in manufacture, together with non-availment of CENVAT credit. Non-payment at the time of use was treated as a substantive breach, not a technical lapse, because exemption notifications require strict compliance with their conditions. Later payment of duty did not cure the default for the relevant clearance period. The assessee was therefore denied the exemption for the disputed period. en-us Wed, 24 Feb 2010 00:00:00 +0530 Tue, 17 Jan 2012 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208441 Exemption under Notification No. 15/2002-C.E. depended on payment of the appropriate duty on knitted or crocheted textile fabric inputs before those inputs were used in manufacture, together with non-availment of CENVAT credit. Non-payment at the time of use was treated as a substantive breach, not a technical lapse, because exemption notifications require strict compliance with their conditions. Later payment of duty did not cure the default for the relevant clearance period. The assessee was therefore denied the exemption for the disputed period. Case-Laws Central Excise Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208441