https://www.taxtmi.com/caselaws?id=338198 An exemption notification that expressly creates a legal fiction deeming textile yarn or fabrics to be duty paid must be applied with full effect, so exemption on processed knitted fabrics and knitted garments cannot be denied merely because documentary proof of prior duty payment on grey fabrics is not produced. The settled position of the larger bench and the Supreme Court left no room to insist on such proof as a condition for benefit under the notifications. The exemption was therefore available, the demand was set aside, and the assessee's appeal succeeded. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 24 Feb 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338198 An exemption notification that expressly creates a legal fiction deeming textile yarn or fabrics to be duty paid must be applied with full effect, so exemption on processed knitted fabrics and knitted garments cannot be denied merely because documentary proof of prior duty payment on grey fabrics is not produced. The settled position of the larger bench and the Supreme Court left no room to insist on such proof as a condition for benefit under the notifications. The exemption was therefore available, the demand was set aside, and the assessee's appeal succeeded. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338198