https://www.taxtmi.com/caselaws?id=220731 Conditional exemption notifications for aluminium alloy ingots applied only where the goods were manufactured from duty-paid inputs of the specified chapters. The supplier was cross-examined and stated that no exemption had been availed during the relevant period, while the alleged letters relied on by the Revenue were not available on record. In the absence of corroborative material to show that the inputs were non-duty paid, the Revenue's basis for denying the benefit was unsustainable. The assessee was therefore held entitled to the exemption and deemed MODVAT credit, and the denial was set aside. en-us Thu, 10 Jan 2013 00:00:00 +0530 Sat, 02 Nov 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220731 Conditional exemption notifications for aluminium alloy ingots applied only where the goods were manufactured from duty-paid inputs of the specified chapters. The supplier was cross-examined and stated that no exemption had been availed during the relevant period, while the alleged letters relied on by the Revenue were not available on record. In the absence of corroborative material to show that the inputs were non-duty paid, the Revenue's basis for denying the benefit was unsustainable. The assessee was therefore held entitled to the exemption and deemed MODVAT credit, and the denial was set aside. Case-Laws Central Excise Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220731