https://www.taxtmi.com/caselaws?id=335145 Notification No. 14/2002-CE deeming textile yarns or fabrics to be duty paid could not be denied merely because the manufacturer lacked duty-paying documents. The exemption scheme for the textile sector was intended to operate without insisting on proof of actual duty payment on such inputs where the assessee opted out of Cenvat credit. The explanation in the notification had to be given full effect, so the legal fiction extending duty-paid status to the inputs controlled the exemption. On that basis, the benefit of the notification was available despite the absence of documentary evidence of payment. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335145 Notification No. 14/2002-CE deeming textile yarns or fabrics to be duty paid could not be denied merely because the manufacturer lacked duty-paying documents. The exemption scheme for the textile sector was intended to operate without insisting on proof of actual duty payment on such inputs where the assessee opted out of Cenvat credit. The explanation in the notification had to be given full effect, so the legal fiction extending duty-paid status to the inputs controlled the exemption. On that basis, the benefit of the notification was available despite the absence of documentary evidence of payment. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335145