https://www.taxtmi.com/caselaws?id=73293 The Tribunal upheld the Central Board's decision allowing M/s. Madras Rubber Factory Ltd. to claim benefits under Notification No. 201/79 for duty paid on raw materials used in manufacturing, even if the final products were made in different factories of the same manufacturer. It emphasized that procedural requirements should not hinder relief if the correlation between raw materials and final products can be proven. The Tribunal dismissed the Central Government's appeal and sent the refund claims back for reconsideration by Assistant Collectors in accordance with this ruling. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 18:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73293 The Tribunal upheld the Central Board's decision allowing M/s. Madras Rubber Factory Ltd. to claim benefits under Notification No. 201/79 for duty paid on raw materials used in manufacturing, even if the final products were made in different factories of the same manufacturer. It emphasized that procedural requirements should not hinder relief if the correlation between raw materials and final products can be proven. The Tribunal dismissed the Central Government's appeal and sent the refund claims back for reconsideration by Assistant Collectors in accordance with this ruling. Case-Laws Customs Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73293