https://www.taxtmi.com/caselaws?id=758066 Exemption under Notification No. 13/98-CE could not be denied merely on an assumed finding that DTA-cleared goods were made from both indigenous and imported raw materials. The earlier remand required proof of the actual source of inputs, but the denovo order recorded mixed use without supporting evidence. In the absence of evidence that imported raw material was used in the subject goods, the denial of exemption was unsustainable, and the benefit of doubt had to go to the appellant. The appellant was therefore entitled to the notification benefit, and the demand, penalty, and interest based on denial of that exemption could not stand. en-us Thu, 05 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758066 Exemption under Notification No. 13/98-CE could not be denied merely on an assumed finding that DTA-cleared goods were made from both indigenous and imported raw materials. The earlier remand required proof of the actual source of inputs, but the denovo order recorded mixed use without supporting evidence. In the absence of evidence that imported raw material was used in the subject goods, the denial of exemption was unsustainable, and the benefit of doubt had to go to the appellant. The appellant was therefore entitled to the notification benefit, and the demand, penalty, and interest based on denial of that exemption could not stand. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758066