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    <title>2017 (4) TMI 1546 - CESTAT NEW DELHI</title>
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    <description>Fly ash brick exemption under Notification No. 06/2002-CE could not be denied where the required information was filed in ER-4 returns and no separate prescribed form had been notified during the relevant period. The notification contemplated submission in the manner prescribed by the jurisdictional Commissioner, but since no such form was available, ER-4 disclosure was treated as sufficient compliance. The record also showed use of more than 40% fly ash in manufacture, supporting the exemption claim. The demand was therefore held unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=295146</link>
      <description>Fly ash brick exemption under Notification No. 06/2002-CE could not be denied where the required information was filed in ER-4 returns and no separate prescribed form had been notified during the relevant period. The notification contemplated submission in the manner prescribed by the jurisdictional Commissioner, but since no such form was available, ER-4 disclosure was treated as sufficient compliance. The record also showed use of more than 40% fly ash in manufacture, supporting the exemption claim. The demand was therefore held unsustainable.</description>
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