https://www.taxtmi.com/caselaws?id=153487 Customs exemption under the IGCRDMEG framework was treated as unavailable only for breach of a procedural condition, not where the imported inputs were actually used for the intended manufacture in another unit of the same importer. Transfer of the goods was made with intimation to the Department, and no objection was raised; that acquiescence supported the view that the exemption could not be denied merely because consumption occurred outside the initially registered factory. On that basis, the demand of differential duty and penalty was held unsustainable, and the appellate relief was sustained. en-us Wed, 04 Nov 2009 00:00:00 +0530 Tue, 06 Jun 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153487 Customs exemption under the IGCRDMEG framework was treated as unavailable only for breach of a procedural condition, not where the imported inputs were actually used for the intended manufacture in another unit of the same importer. Transfer of the goods was made with intimation to the Department, and no objection was raised; that acquiescence supported the view that the exemption could not be denied merely because consumption occurred outside the initially registered factory. On that basis, the demand of differential duty and penalty was held unsustainable, and the appellate relief was sustained. Case-Laws Central Excise Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153487