https://www.taxtmi.com/caselaws?id=344580 Notification No. 14/2002-CE granted concessional treatment to specified processed fabrics subject to use of textile yarn or fabrics on which duty had been paid, but its explanation created a deeming fiction treating such inputs as duty paid even without documentary proof. The Supreme Court had already held that this explanation removes the insistence on duty-paying documents and that exemption cannot be denied merely because the underlying textile fabrics were otherwise exempt. On that legal basis, the appellant was entitled to the notification benefit and denial of exemption was unsustainable. en-us Fri, 09 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344580 Notification No. 14/2002-CE granted concessional treatment to specified processed fabrics subject to use of textile yarn or fabrics on which duty had been paid, but its explanation created a deeming fiction treating such inputs as duty paid even without documentary proof. The Supreme Court had already held that this explanation removes the insistence on duty-paying documents and that exemption cannot be denied merely because the underlying textile fabrics were otherwise exempt. On that legal basis, the appellant was entitled to the notification benefit and denial of exemption was unsustainable. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344580