https://www.taxtmi.com/caselaws?id=342301 Notification No. 15/2002-CE allowed nil duty on knitted garments where Cenvat credit was not availed, and its explanation deemed fibres and yarns to be duty paid even without duty-paying documents. Applied to garments made from exempt knitted fabrics, the textile exemption scheme was read consistently with the Apex Court's interpretation that manufacturers who forgo credit are not required to prove actual duty payment through documents. The earlier departmental view was displaced by the later binding interpretation, so denial of the exemption was unsustainable and the benefit under the notification was available. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 08:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342301 Notification No. 15/2002-CE allowed nil duty on knitted garments where Cenvat credit was not availed, and its explanation deemed fibres and yarns to be duty paid even without duty-paying documents. Applied to garments made from exempt knitted fabrics, the textile exemption scheme was read consistently with the Apex Court's interpretation that manufacturers who forgo credit are not required to prove actual duty payment through documents. The earlier departmental view was displaced by the later binding interpretation, so denial of the exemption was unsustainable and the benefit under the notification was available. Case-Laws Central Excise Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342301