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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Supply of Yarn to Handloom Societies - No end use condition can ...


Notification on Yarn Supply: No End-Use Condition Allowed; Entitlement to Benefits Unaffected by Yarn Use.

August 2, 2018

Case Laws     Central Excise     AT

Supply of Yarn to Handloom Societies - No end use condition can be self introduced in the notification - the fact of actual use of the yarn will not effect the appellant’s claim to the benefit of the notification. Such an extraneous condition cannot be imposed by the adjudicating authority on its own.

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