https://www.taxtmi.com/caselaws?id=238170 Imported goods used for the intended manufacture satisfied the substantive end-use condition under the customs exemption scheme, even though they were not received in the importer's own factory. The requirement that the goods be received in that factory was treated as a procedural formality, not a condition going to the root of eligibility. As the record showed the imported soya bean crude oil was processed for manufacture of refined soya bean oil, concessional duty benefit could not be denied merely because processing occurred in another factory. The Revenue's challenge therefore failed, and the relief granted to the assessee was sustained. en-us Thu, 04 Jul 2013 00:00:00 +0530 Sat, 04 Jan 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238170 Imported goods used for the intended manufacture satisfied the substantive end-use condition under the customs exemption scheme, even though they were not received in the importer's own factory. The requirement that the goods be received in that factory was treated as a procedural formality, not a condition going to the root of eligibility. As the record showed the imported soya bean crude oil was processed for manufacture of refined soya bean oil, concessional duty benefit could not be denied merely because processing occurred in another factory. The Revenue's challenge therefore failed, and the relief granted to the assessee was sustained. Case-Laws Customs Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238170