https://www.taxtmi.com/caselaws?id=234090 Conditional central excise exemption was available only on strict compliance with two cumulative requirements: proof to the prescribed excise authority that the goods were used for the intended purpose, and observance of the prescribed procedure when such use was outside the factory. In the first matter, the Chapter X procedure was not satisfied because the required registration certificate had expired before the clearances. In the second, the recipient manufacturer failed to apply in the prescribed form under Rule 3(1) of the 2001 Rules. Actual intended use or substantial compliance was held insufficient. The exemption was therefore unavailable, the duty demands were sustained, and the appeals were dismissed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Wed, 29 May 2013 10:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234090 Conditional central excise exemption was available only on strict compliance with two cumulative requirements: proof to the prescribed excise authority that the goods were used for the intended purpose, and observance of the prescribed procedure when such use was outside the factory. In the first matter, the Chapter X procedure was not satisfied because the required registration certificate had expired before the clearances. In the second, the recipient manufacturer failed to apply in the prescribed form under Rule 3(1) of the 2001 Rules. Actual intended use or substantial compliance was held insufficient. The exemption was therefore unavailable, the duty demands were sustained, and the appeals were dismissed. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234090