https://www.taxtmi.com/caselaws?id=447318 The exemption under the central excise notifications applied to yarn sold to a registered apex handloom co-operative society, NHDC, or a State Government handloom development corporation, where payment was made by account payee cheque from the purchaser's own account and a clearance certificate for use on handlooms was produced. On the evidence, those conditions were satisfied, and the record did not support the claim that the goods were sold to traders. The Court reiterated that exemption provisions are construed strictly, but authorities cannot read into the notification a further requirement of proof of actual end use when the text does not impose it. The demand of duty, interest and penalty was therefore unsustainable. en-us Fri, 15 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 09:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447318 The exemption under the central excise notifications applied to yarn sold to a registered apex handloom co-operative society, NHDC, or a State Government handloom development corporation, where payment was made by account payee cheque from the purchaser's own account and a clearance certificate for use on handlooms was produced. On the evidence, those conditions were satisfied, and the record did not support the claim that the goods were sold to traders. The Court reiterated that exemption provisions are construed strictly, but authorities cannot read into the notification a further requirement of proof of actual end use when the text does not impose it. The demand of duty, interest and penalty was therefore unsustainable. Case-Laws Central Excise Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447318