https://www.taxtmi.com/caselaws?id=364612 Exemption under Notification Nos. 5/98-CE and 5/99-CE for cotton yarn supplied through the National Handloom Development Corporation depended on compliance with the specified supply, certification, and cheque-payment conditions. Those conditions were satisfied, including later production of the prescribed certificate. The notifications did not require the manufacturer to prove actual use of the yarn by recipient societies on handlooms, and no additional end-use obligation could be read into the exemption. The phrase "for use" was treated as referring to intended use, not proof of actual consumption. On that basis, denial of the exemption on alleged non-use was unsustainable. en-us Thu, 05 Jul 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364612 Exemption under Notification Nos. 5/98-CE and 5/99-CE for cotton yarn supplied through the National Handloom Development Corporation depended on compliance with the specified supply, certification, and cheque-payment conditions. Those conditions were satisfied, including later production of the prescribed certificate. The notifications did not require the manufacturer to prove actual use of the yarn by recipient societies on handlooms, and no additional end-use obligation could be read into the exemption. The phrase "for use" was treated as referring to intended use, not proof of actual consumption. On that basis, denial of the exemption on alleged non-use was unsustainable. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364612