https://www.taxtmi.com/caselaws?id=89259 An exemption for specified tools and dies manufactured in one factory and used in another factory of the same manufacturer was available only on compliance with Chapter X of the Central Excise Rules, 1944. The Chapter X requirements, including registration and bond under Rule 192, were treated as linked substantive conditions for availing the concession in inter-factory use. Admitted non-observance of that procedure could not be treated as a mere technical lapse, and the cited authorities on procedural relaxation were distinguished because there was no sufficient compliance or departmental default. The concession was therefore unavailable where the prescribed procedural scheme was not followed. en-us Fri, 24 Apr 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89259 An exemption for specified tools and dies manufactured in one factory and used in another factory of the same manufacturer was available only on compliance with Chapter X of the Central Excise Rules, 1944. The Chapter X requirements, including registration and bond under Rule 192, were treated as linked substantive conditions for availing the concession in inter-factory use. Admitted non-observance of that procedure could not be treated as a mere technical lapse, and the cited authorities on procedural relaxation were distinguished because there was no sufficient compliance or departmental default. The concession was therefore unavailable where the prescribed procedural scheme was not followed. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89259