https://www.taxtmi.com/caselaws?id=54483 Exemption under the notifications could not be denied solely because supporting certificates were produced after clearance, as the certificate requirement was treated as directory and delayed production was not a sufficient ground for rejection. Where the recipient societies were alleged to be non-existent, or where utilisation of yarn on handlooms was not properly verified, the exemption claim turned on factual scrutiny that required reconsideration by the adjudicating authority. The denial of exemption on the stated grounds was therefore set aside and the matter remitted for fresh decision. en-us Wed, 12 Jan 2005 00:00:00 +0530 Wed, 20 Oct 2010 12:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54483 Exemption under the notifications could not be denied solely because supporting certificates were produced after clearance, as the certificate requirement was treated as directory and delayed production was not a sufficient ground for rejection. Where the recipient societies were alleged to be non-existent, or where utilisation of yarn on handlooms was not properly verified, the exemption claim turned on factual scrutiny that required reconsideration by the adjudicating authority. The denial of exemption on the stated grounds was therefore set aside and the matter remitted for fresh decision. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54483