https://www.taxtmi.com/caselaws?id=790 An exemption under Notification No. 14/2002 was available where the substantive conditions were satisfied, including non-availment of Cenvat credit on inputs and capital goods and payment of duty on yarn. The record accepted the practical difficulty of paying duty at the spindle stage for grey fabrics cleared for both export and domestic use, and treated payment at the fabrics stage under the trade notice as consistent with the governing scheme. Reversal of Cenvat credit was treated as equivalent to non-availment of credit. On that basis, the exemption was upheld and the differential duty demand was held unsustainable. en-us Thu, 06 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790 An exemption under Notification No. 14/2002 was available where the substantive conditions were satisfied, including non-availment of Cenvat credit on inputs and capital goods and payment of duty on yarn. The record accepted the practical difficulty of paying duty at the spindle stage for grey fabrics cleared for both export and domestic use, and treated payment at the fabrics stage under the trade notice as consistent with the governing scheme. Reversal of Cenvat credit was treated as equivalent to non-availment of credit. On that basis, the exemption was upheld and the differential duty demand was held unsustainable. Case-Laws Central Excise Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790