2015 (10) TMI 1791

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..... andloom Development Corpn., as the case may be to the effect that the yarn has to be used on handloom. Admittedly such certificate was placed on record. As per the appellant they are not concerned as to whether such yarn, ordered by the Apex Handloom Cooperative Society, is actually spuned on handloom or not, or is actually delivered to the assessee in question. We prima facie agree with the above .....

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..... o. 5/98-C.E. and 5/99-C.E. which require them to supply yarn to various handloom societies on the basis of order placed by Apex Handloom Cooperative Society, National Development Corporation subject to fulfillment of condition number 16 to the notification which requires production of certificate to that effect. 3. During the period January, 2000, the appellant procured the said certificate, su .....

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..... on record. As per the appellant they are not concerned as to whether such yarn, ordered by the Apex Handloom Cooperative Society, is actually spuned on handloom or not, or is actually delivered to the assessee in question. We prima facie agree with the above contention. There is nothing in the said notification to place any onus on the manufacturer to find out the use of such yarn. The only condi .....

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