https://www.taxtmi.com/article/detailed?id=1084 Substantial compliance permits relief for non essential procedural defects but not where statutory, substantive preconditions to a fiscal exemption are unmet. The exemption contingent on captively consuming specified intermediate goods under Chapter X is conditional on strict compliance with registration, certification (R1/R2/C2), bonds and prescribed registers and returns; absence of supplier registration, gate passes, prescribed certificates and mandated records defeats a plea of intended use or substantial compliance and negates entitlement to duty remission. en-us Thu, 06 Jan 2011 23:36:13 +0530 Thu, 06 Jan 2011 23:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1084 Substantial compliance permits relief for non essential procedural defects but not where statutory, substantive preconditions to a fiscal exemption are unmet. The exemption contingent on captively consuming specified intermediate goods under Chapter X is conditional on strict compliance with registration, certification (R1/R2/C2), bonds and prescribed registers and returns; absence of supplier registration, gate passes, prescribed certificates and mandated records defeats a plea of intended use or substantial compliance and negates entitlement to duty remission. Articles Central Excise Thu, 06 Jan 2011 23:36:13 +0530 https://www.taxtmi.com/article/detailed?id=1084