https://www.taxtmi.com/caselaws?id=375464 Exemption under Notification No. 5/99-CE applies where disputed goods do not fall within its excluded items and are used to manufacture power-driven pumps, subject to compliance with the prescribed Chapter X procedure where relevant. Eligibility is not barred by the availability or use of another independent exemption notification. Failure to specifically cite the notification in the declaration for the relevant period is a technical lapse and does not defeat an otherwise valid exemption claim. Consequently, exemption remains available and the related excise demand is unsustainable. en-us Tue, 12 Feb 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375464 Exemption under Notification No. 5/99-CE applies where disputed goods do not fall within its excluded items and are used to manufacture power-driven pumps, subject to compliance with the prescribed Chapter X procedure where relevant. Eligibility is not barred by the availability or use of another independent exemption notification. Failure to specifically cite the notification in the declaration for the relevant period is a technical lapse and does not defeat an otherwise valid exemption claim. Consequently, exemption remains available and the related excise demand is unsustainable. Case-Laws Central Excise Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375464