https://www.taxtmi.com/caselaws?id=54242 Interpretation of exemption conditions under Notification No. 14/2002-C.E. determined the eligibility of a composite textile mill using captively consumed yarn and base fabric. The Bench applied its earlier ruling, together with the Board circular and the notification's explanation, to hold that textile fibres purchased from the market were to be treated as duty paid for exemption purposes. On that basis, the composite mill was entitled to the concessional benefit, even though the captively consumed yarn and base fabric did not themselves suffer duty under Notification No. 22/1996-C.E. The lower appellate order was set aside. en-us Wed, 04 May 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54242 Interpretation of exemption conditions under Notification No. 14/2002-C.E. determined the eligibility of a composite textile mill using captively consumed yarn and base fabric. The Bench applied its earlier ruling, together with the Board circular and the notification's explanation, to hold that textile fibres purchased from the market were to be treated as duty paid for exemption purposes. On that basis, the composite mill was entitled to the concessional benefit, even though the captively consumed yarn and base fabric did not themselves suffer duty under Notification No. 22/1996-C.E. The lower appellate order was set aside. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54242