https://www.taxtmi.com/caselaws?id=101362 Explosives used outside the factory were eligible for exemption only if the Chapter X procedure was followed, including issuance of the prescribed CT-2 certificate by the competent excise officer having jurisdiction over the factory of use. Because the appellant did not obtain the certificate from the proper officer and the cited exemption conditions were not satisfied, the refund claim was not admissible. The analysis also noted that the officer at Vellore lacked jurisdiction over the factory at Udaipur, so the procedural requirement was not met. en-us Fri, 25 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101362 Explosives used outside the factory were eligible for exemption only if the Chapter X procedure was followed, including issuance of the prescribed CT-2 certificate by the competent excise officer having jurisdiction over the factory of use. Because the appellant did not obtain the certificate from the proper officer and the cited exemption conditions were not satisfied, the refund claim was not admissible. The analysis also noted that the officer at Vellore lacked jurisdiction over the factory at Udaipur, so the procedural requirement was not met. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101362