https://www.taxtmi.com/caselaws?id=84773 A beneficial exemption cannot be denied solely for non-observance of the prescribed procedure where the qualifying end-use is otherwise established on the evidence. Imported copper scrap was accepted as having been fully used in the manufacture of copper sulphate, and that factual position was not disputed in appeal. The applicable principle, supported by Supreme Court authority and the CBEC circular relied on, was that procedural lapse under Chapter X does not defeat Notification No. 35/81-C.E. when the intended use is proved. The respondents were therefore entitled to the exemption from countervailing duty. en-us Wed, 17 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 16:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84773 A beneficial exemption cannot be denied solely for non-observance of the prescribed procedure where the qualifying end-use is otherwise established on the evidence. Imported copper scrap was accepted as having been fully used in the manufacture of copper sulphate, and that factual position was not disputed in appeal. The applicable principle, supported by Supreme Court authority and the CBEC circular relied on, was that procedural lapse under Chapter X does not defeat Notification No. 35/81-C.E. when the intended use is proved. The respondents were therefore entitled to the exemption from countervailing duty. Case-Laws Customs Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84773