https://www.taxtmi.com/caselaws?id=389661 The textile exemption scheme under Notification No. 14/2002-CE was interpreted in line with the Supreme Court's ruling in Sports & Leisure Apparels Ltd., which gave full effect to the notification's deeming fiction. Fibres and yarns were treated as duty paid even without documentary proof, so exemption could not be denied merely for want of such proof. Composite mills satisfying the scheme's conditions were therefore entitled to the concessional benefit, and denial of exemption on that ground was unsustainable. en-us Thu, 07 Nov 2019 00:00:00 +0530 Sat, 14 Dec 2019 10:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389661 The textile exemption scheme under Notification No. 14/2002-CE was interpreted in line with the Supreme Court's ruling in Sports & Leisure Apparels Ltd., which gave full effect to the notification's deeming fiction. Fibres and yarns were treated as duty paid even without documentary proof, so exemption could not be denied merely for want of such proof. Composite mills satisfying the scheme's conditions were therefore entitled to the concessional benefit, and denial of exemption on that ground was unsustainable. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389661