Supreme Court of India
M/s. Sports & Leisure Apparel Ltd. v. Commissioner of Central Excise, Noida
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What the Court ordered
We are of the opinion that benefit of exemption notification would be available to all these assessees.
Judgment, page 8
From the headnote
Excise Laws - Excise duty - On knitted garments - Exempiion from - Under Notification Nos. 1412002-CE and I 512002-CE da[ed OJ. 03.2002 - Assessee-manufacturer of· knitted fabric - Manufactured such fabric out of the duty paid yarn - It also did not take any MOD VAT credit of the duty paid on the yarn - Sought exemption from duty under the Notifications dated 01.03.2002 - Denied by the authorities c911cerned - Order upheld by the Tribunal - On appeal, held: As per· the .scheme under the Notifications, the manufacturers who did not want to avail MODVAT facility were allowed to clear the goods
Authorities it was built on
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