https://www.taxtmi.com/caselaws?id=93001 Exemption for goods used in manufacturing exempt mono block pumps cannot be denied solely because the Chapter X procedure under the Central Excise Rules, 1944 was not followed, where the stipulated intended use is established by evidence. Die cast rotors were found to have been used in manufacturing the pumps, and that use was undisputed. Procedural non-compliance does not defeat a substantive exemption when the notification's intended-use condition is otherwise satisfied. The duty demand and penalty were therefore unsustainable, and the order confirming them was set aside. en-us Thu, 05 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93001 Exemption for goods used in manufacturing exempt mono block pumps cannot be denied solely because the Chapter X procedure under the Central Excise Rules, 1944 was not followed, where the stipulated intended use is established by evidence. Die cast rotors were found to have been used in manufacturing the pumps, and that use was undisputed. Procedural non-compliance does not defeat a substantive exemption when the notification's intended-use condition is otherwise satisfied. The duty demand and penalty were therefore unsustainable, and the order confirming them was set aside. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93001