M/S AURO TEXTILE vs COMMR.OF CEN.EXC.CHANDIGARH — C.A. No. 4612/2010
Status: DISPOSED.
CNR: SCIN010100372010
Filing Date
29-03-2010 04:53 PM
Registration No
C.A. No. 4612/2010
Diary Number
10037/2010
Order Date
04-03-2016
Document Type
ROP - of Main Case
Petitioner(s)
M/S AURO TEXTILE
Respondent(s)
COMMR.OF CEN.EXC.CHANDIGARH
Orders
Case Summary: C.A. No. 004612/2010 This case, consolidated with multiple appeals concerning knitted garment manufacturers, addressed whether exemption benefits under Central Excise Notifications 14/02-CE and 15/02-CE applied when manufacturers didn't produce documents proving duty payment on input fabrics. The Supreme Court ruled that Explanation II to these notifications creates a legal fiction deeming textile yarns and fabrics "duty paid" even without documentary proof, making exemption available to manufacturers who don't claim CENVAT credit. Assessees' appeals were allowed; Revenue appeals dismissed. This case analysis is maintained by casestatus.in based on publicly available court records.
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