https://www.taxtmi.com/caselaws?id=116286 Belated production of an end use consumption certificate was treated as a procedural lapse, so exemption under the customs notification could not be denied solely on that ground once the certificate was furnished. However, the benefit was confined to the quantity actually accounted for in use, and it was denied for the balance quantity of steel melting scrap remaining unutilised in the factory. en-us Mon, 09 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116286 Belated production of an end use consumption certificate was treated as a procedural lapse, so exemption under the customs notification could not be denied solely on that ground once the certificate was furnished. However, the benefit was confined to the quantity actually accounted for in use, and it was denied for the balance quantity of steel melting scrap remaining unutilised in the factory. Case-Laws Customs Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116286