https://www.taxtmi.com/caselaws?id=122013 Benefit of Rule 173H could not be denied merely because repaired transformers were not accompanied by the original duty-paying documents. The goods were old and damaged transformers received for repair with departmental intimation, and there was no dispute that duty-paid goods were received and later cleared after repair. In that setting, the original duty-paying documents were not decisive, and the substantive relief under the rule could not be refused on a technical defect. The denial of the benefit was therefore held unsustainable, with the issue decided in favour of the assessee. en-us Thu, 22 Sep 2005 00:00:00 +0530 Tue, 07 Aug 2012 18:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122013 Benefit of Rule 173H could not be denied merely because repaired transformers were not accompanied by the original duty-paying documents. The goods were old and damaged transformers received for repair with departmental intimation, and there was no dispute that duty-paid goods were received and later cleared after repair. In that setting, the original duty-paying documents were not decisive, and the substantive relief under the rule could not be refused on a technical defect. The denial of the benefit was therefore held unsustainable, with the issue decided in favour of the assessee. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122013