https://www.taxtmi.com/caselaws?id=450909 A domestic manufacturer supplying goods to ONGC under international competitive bidding was eligible for exemption under the Central Excise notification because the goods themselves were otherwise covered by the exemption. Conditions contained in the corresponding Customs notification, including affidavit and other requirements framed for importers, could not be imported into the excise exemption framework to deny relief to a domestic supplier. The operative principle is that importer-specific conditions cannot be applied to a domestic clearances exemption where eligibility is already established, making the demand unsustainable and the exemption available to the assessee. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450909 A domestic manufacturer supplying goods to ONGC under international competitive bidding was eligible for exemption under the Central Excise notification because the goods themselves were otherwise covered by the exemption. Conditions contained in the corresponding Customs notification, including affidavit and other requirements framed for importers, could not be imported into the excise exemption framework to deny relief to a domestic supplier. The operative principle is that importer-specific conditions cannot be applied to a domestic clearances exemption where eligibility is already established, making the demand unsustainable and the exemption available to the assessee. Case-Laws Central Excise Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450909