https://www.taxtmi.com/caselaws?id=109016 Benefit under Notification No. 121/94-C.E. (N.T.) could not be denied solely for non-compliance with Chapter X procedure where receipt of the input and its actual use in manufacturing duty-paid final products were established. The Tribunal noted that documentary records showed transfer of Kimam between units and its use in Branded Chewing Tobacco cleared on payment of duty, and the Revenue did not dispute that evidence. On that basis, the substantive condition of intended use was treated as satisfied, and procedural lapse alone was held insufficient to defeat the exemption. The impugned order was therefore set aside. en-us Mon, 07 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 14:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109016 Benefit under Notification No. 121/94-C.E. (N.T.) could not be denied solely for non-compliance with Chapter X procedure where receipt of the input and its actual use in manufacturing duty-paid final products were established. The Tribunal noted that documentary records showed transfer of Kimam between units and its use in Branded Chewing Tobacco cleared on payment of duty, and the Revenue did not dispute that evidence. On that basis, the substantive condition of intended use was treated as satisfied, and procedural lapse alone was held insufficient to defeat the exemption. The impugned order was therefore set aside. Case-Laws Central Excise Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109016