https://www.taxtmi.com/caselaws?id=335628 Notification No. 14/2002-C.E. created a legal fiction treating textile yarn or fabrics as duty paid where no duty was actually payable, so the concessional benefit could not be denied merely because duty-paying documents were not produced. The explanation was intended to remove documentary proof as a condition for exemption or concession in such cases, and the Supreme Court view cited in the text required the fiction to be given full effect. The appellant was therefore entitled to the benefit of the notification without producing duty-paying documents for the textile fabrics used as inputs. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 06 Dec 2016 13:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335628 Notification No. 14/2002-C.E. created a legal fiction treating textile yarn or fabrics as duty paid where no duty was actually payable, so the concessional benefit could not be denied merely because duty-paying documents were not produced. The explanation was intended to remove documentary proof as a condition for exemption or concession in such cases, and the Supreme Court view cited in the text required the fiction to be given full effect. The appellant was therefore entitled to the benefit of the notification without producing duty-paying documents for the textile fabrics used as inputs. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335628