https://www.taxtmi.com/caselaws?id=218629 Composite textile mills remained eligible for the concessional exemption under Notification No. 14/2002-C.E. for grey processed fabric even though captive consumption of cotton yarn and base fabric was exempt under Notification No. 22/96-CE. The Tribunal held that the requirement of payment of appropriate duty was satisfied where the duty payable, read with the applicable exemption, was nil, and that the intermediate exemption did not defeat the later notification's benefit. Relying on the Board circular and consistent treatment of similarly placed units, it found the contrary departmental view unsustainable and upheld the exemption. en-us Thu, 18 Oct 2012 00:00:00 +0530 Wed, 21 Nov 2012 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218629 Composite textile mills remained eligible for the concessional exemption under Notification No. 14/2002-C.E. for grey processed fabric even though captive consumption of cotton yarn and base fabric was exempt under Notification No. 22/96-CE. The Tribunal held that the requirement of payment of appropriate duty was satisfied where the duty payable, read with the applicable exemption, was nil, and that the intermediate exemption did not defeat the later notification's benefit. Relying on the Board circular and consistent treatment of similarly placed units, it found the contrary departmental view unsustainable and upheld the exemption. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218629