https://www.taxtmi.com/caselaws?id=222104 Exemption under Notification No. 88/88-C.E. was available only where goods were manufactured in a rural area by an institution specifically recognised by the Khadi and Village Industries Commission or a similar body. The rural-area condition was not in dispute, but the petitioner's unit at Iyava, Sanand was not included in the location-specific centres covered by the recognition certificate. The certificate was treated as conditional and unit-specific, and concurrent findings of the adjudicating authority and Tribunal held that the recognition did not extend to that unit. The exemption claim therefore failed, and the duty demand and confiscation were upheld. en-us Wed, 13 Jun 2012 00:00:00 +0530 Mon, 15 Apr 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222104 Exemption under Notification No. 88/88-C.E. was available only where goods were manufactured in a rural area by an institution specifically recognised by the Khadi and Village Industries Commission or a similar body. The rural-area condition was not in dispute, but the petitioner's unit at Iyava, Sanand was not included in the location-specific centres covered by the recognition certificate. The certificate was treated as conditional and unit-specific, and concurrent findings of the adjudicating authority and Tribunal held that the recognition did not extend to that unit. The exemption claim therefore failed, and the duty demand and confiscation were upheld. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222104