https://www.taxtmi.com/caselaws?id=80362 The Appellate Tribunal CEGAT, New Delhi, allowed the appellant company's appeal in a case concerning excise duty exemption on steam generated by different units of the same company. The Tribunal held that failure to comply with Chapter X procedure should not deprive the appellant of the substantive benefit under Notification 118/75. The Tribunal dismissed the Department's cross-objection, affirming the appellant's entitlement to the excise duty exemption based on captive consumption despite procedural non-compliance. en-us Wed, 14 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 13:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80362 The Appellate Tribunal CEGAT, New Delhi, allowed the appellant company's appeal in a case concerning excise duty exemption on steam generated by different units of the same company. The Tribunal held that failure to comply with Chapter X procedure should not deprive the appellant of the substantive benefit under Notification 118/75. The Tribunal dismissed the Department's cross-objection, affirming the appellant's entitlement to the excise duty exemption based on captive consumption despite procedural non-compliance. Case-Laws Central Excise Wed, 14 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80362