https://www.taxtmi.com/caselaws?id=78472 Excise exemption under the relevant notifications was available only on strict compliance with the Chapter X procedure, because the prescribed steps were part of the substance of the exemption scheme. Substantial compliance could not cure failure to obtain the required registrations, file declarations, execute bonds, secure certificates, or follow the other mandatory steps at both supplier and recipient ends. Mere maintenance of records at the recipient unit was insufficient, and the plea of intended use was rejected. The SC also confined Thermax and J.K. Synthetics to their facts and declined to treat them as laying down a general rule for this controversy. en-us Thu, 18 Nov 2010 00:00:00 +0530 Tue, 27 May 2025 17:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78472 Excise exemption under the relevant notifications was available only on strict compliance with the Chapter X procedure, because the prescribed steps were part of the substance of the exemption scheme. Substantial compliance could not cure failure to obtain the required registrations, file declarations, execute bonds, secure certificates, or follow the other mandatory steps at both supplier and recipient ends. Mere maintenance of records at the recipient unit was insufficient, and the plea of intended use was rejected. The SC also confined Thermax and J.K. Synthetics to their facts and declined to treat them as laying down a general rule for this controversy. Case-Laws Central Excise Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78472