https://www.taxtmi.com/caselaws?id=240442 Exemption notifications granting concessional duty on trimmed or untrimmed copper sheets and circles for use in making handicrafts or utensils cannot be denied by importing a requirement of actual end use or end-use certificates where the notifications do not impose that condition. The operative condition was the intended use of the goods, subject to the specified Cenvat credit restriction, and the revenue could not add an extra proof requirement not found in the text of the exemption. Where the stated intention to use was established, absence of actual end-use verification did not defeat the benefit, and denial of the notification benefit was unsustainable. en-us Thu, 25 Apr 2013 00:00:00 +0530 Tue, 29 Oct 2013 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240442 Exemption notifications granting concessional duty on trimmed or untrimmed copper sheets and circles for use in making handicrafts or utensils cannot be denied by importing a requirement of actual end use or end-use certificates where the notifications do not impose that condition. The operative condition was the intended use of the goods, subject to the specified Cenvat credit restriction, and the revenue could not add an extra proof requirement not found in the text of the exemption. Where the stated intention to use was established, absence of actual end-use verification did not defeat the benefit, and denial of the notification benefit was unsustainable. Case-Laws Central Excise Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240442