https://www.taxtmi.com/caselaws?id=247015 The court ruled in favor of the petitioner, Rajpipla Social Service Society, in a case concerning excise duty exemption for vehicles purchased for earthquake relief. The court clarified that "relief and rehabilitation" should be broadly interpreted to encompass various forms of aid, including legal assistance. Despite initial denial by the Collector, the court found the petitioner's activities aligned with the notification's requirements. The court accepted the documentary evidence provided by the petitioner, confirming the vehicles were purchased from cash donations. Consequently, the court quashed the Collector's order, granted the exemption from excise duty, and allowed the petition with no costs. en-us Thu, 16 Jan 2014 00:00:00 +0530 Tue, 12 May 2015 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247015 The court ruled in favor of the petitioner, Rajpipla Social Service Society, in a case concerning excise duty exemption for vehicles purchased for earthquake relief. The court clarified that "relief and rehabilitation" should be broadly interpreted to encompass various forms of aid, including legal assistance. Despite initial denial by the Collector, the court found the petitioner's activities aligned with the notification's requirements. The court accepted the documentary evidence provided by the petitioner, confirming the vehicles were purchased from cash donations. Consequently, the court quashed the Collector's order, granted the exemption from excise duty, and allowed the petition with no costs. Case-Laws Central Excise Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247015