https://www.taxtmi.com/caselaws?id=330733 Notification No. 14/2002-CE was construed to allow the concessional duty benefit where textile fabrics were procured from the market without duty-paying documents, because Explanation II created a deeming fiction that such yarn or fabrics would be treated as duty paid. The condition requiring appropriate duty payment had to be read harmoniously with that explanation, and the benefit was linked to non-availment of Cenvat credit rather than documentary proof of duty payment. A literal reading that excluded market-purchased grey fabrics would make the explanation redundant and create repeated duty incidence in the textile processing chain, so the demand was held unsustainable. en-us Fri, 20 May 2016 00:00:00 +0530 Thu, 04 Aug 2016 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330733 Notification No. 14/2002-CE was construed to allow the concessional duty benefit where textile fabrics were procured from the market without duty-paying documents, because Explanation II created a deeming fiction that such yarn or fabrics would be treated as duty paid. The condition requiring appropriate duty payment had to be read harmoniously with that explanation, and the benefit was linked to non-availment of Cenvat credit rather than documentary proof of duty payment. A literal reading that excluded market-purchased grey fabrics would make the explanation redundant and create repeated duty incidence in the textile processing chain, so the demand was held unsustainable. Case-Laws Central Excise Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330733