https://www.taxtmi.com/caselaws?id=119345 Imported squid was accepted as having been used in the export manufacture because the material was found to be inferior, discoloured and smaller in size, and the assessee's request to re-export the balance supported that conclusion. In the absence of any evidence that the disputed quantity was diverted for another use, the utilisation claim was sustained. Standard production norms for rings could not be mechanically applied to strips, tips and tentacles, as the processed products were different. The demand was therefore unsustainable and the assessee's claim was upheld. en-us Wed, 23 Nov 2005 00:00:00 +0530 Tue, 10 Jul 2012 15:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119345 Imported squid was accepted as having been used in the export manufacture because the material was found to be inferior, discoloured and smaller in size, and the assessee's request to re-export the balance supported that conclusion. In the absence of any evidence that the disputed quantity was diverted for another use, the utilisation claim was sustained. Standard production norms for rings could not be mechanically applied to strips, tips and tentacles, as the processed products were different. The demand was therefore unsustainable and the assessee's claim was upheld. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119345