https://www.taxtmi.com/caselaws?id=52890 An exemption notification for specified excisable goods applied to genuine village-industry products marketed by or with the assistance of KVIC, supported by a KVIC certificate. The assessee produced the required registration and an undisputed KVIC certificate confirming genuineness and marketing assistance. The revenue objected only that the goods were not marketed directly by KVIC, but that distinction did not defeat the notification because the operative condition was marketing by or with KVIC's assistance. The denial of exemption was therefore not sustainable, and the notification benefit was available to the assessee. en-us Tue, 13 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 12:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52890 An exemption notification for specified excisable goods applied to genuine village-industry products marketed by or with the assistance of KVIC, supported by a KVIC certificate. The assessee produced the required registration and an undisputed KVIC certificate confirming genuineness and marketing assistance. The revenue objected only that the goods were not marketed directly by KVIC, but that distinction did not defeat the notification because the operative condition was marketing by or with KVIC's assistance. The denial of exemption was therefore not sustainable, and the notification benefit was available to the assessee. Case-Laws Central Excise Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52890