https://www.taxtmi.com/caselaws?id=87562 Exemption under the notification depended on the goods being specified components intended for use in the manufacture of diesel oil operated internal combustion engines, with Chapter X procedure relevant only where such use was elsewhere than in the factory of production. The Tribunal treated actual receipt by the buyer and use in the intended manufacture as the ative factual questions; if those substantive conditions were proved, non-compliance with Chapter X would be only a technical irregularity and would not by itself defeat the exemption. On the existing record, the certificate did not conclusively establish receipt and utilisation, so the denial of exemption was not sustained and the matter was remanded for fresh factual verification. en-us Wed, 10 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87562 Exemption under the notification depended on the goods being specified components intended for use in the manufacture of diesel oil operated internal combustion engines, with Chapter X procedure relevant only where such use was elsewhere than in the factory of production. The Tribunal treated actual receipt by the buyer and use in the intended manufacture as the ative factual questions; if those substantive conditions were proved, non-compliance with Chapter X would be only a technical irregularity and would not by itself defeat the exemption. On the existing record, the certificate did not conclusively establish receipt and utilisation, so the denial of exemption was not sustained and the matter was remanded for fresh factual verification. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87562