https://www.taxtmi.com/caselaws?id=347210 Notification No. 70/92-CE was held inapplicable only where the exclusion clauses were properly invoked and supported by particulars; here, the show cause notice did not specifically establish that the packing material fell within the exclusion for cases where exemption was already availed on the packing material, and the clause tied to inclusion of packing cost in assessable value did not apply because the final goods were fully exempt. The principal manufacturer's undertaking, though filed late, was on record, and the notification did not require it to be furnished before or at the time of clearance. Substantial compliance was therefore accepted, and denial of the exemption, along with the demand, interest, and penalty, was set aside. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 21 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347210 Notification No. 70/92-CE was held inapplicable only where the exclusion clauses were properly invoked and supported by particulars; here, the show cause notice did not specifically establish that the packing material fell within the exclusion for cases where exemption was already availed on the packing material, and the clause tied to inclusion of packing cost in assessable value did not apply because the final goods were fully exempt. The principal manufacturer's undertaking, though filed late, was on record, and the notification did not require it to be furnished before or at the time of clearance. Substantial compliance was therefore accepted, and denial of the exemption, along with the demand, interest, and penalty, was set aside. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347210