https://www.taxtmi.com/caselaws?id=74255 Goods removed within the factory under an exemption notification for intended further manufacture remained covered by the exemption when they were destroyed in a fire before actual use. The fire loss was supported by the fire officer's report and insurance settlement, and there was no allegation of diversion or non-occurrence of the fire. On those facts, the intended-use condition was treated as satisfied, and duty could not be demanded on goods lost in the accident. en-us Mon, 13 Jun 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74255 Goods removed within the factory under an exemption notification for intended further manufacture remained covered by the exemption when they were destroyed in a fire before actual use. The fire loss was supported by the fire officer's report and insurance settlement, and there was no allegation of diversion or non-occurrence of the fire. On those facts, the intended-use condition was treated as satisfied, and duty could not be demanded on goods lost in the accident. Case-Laws Central Excise Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74255