https://www.taxtmi.com/caselaws?id=239515 Exemption from excise duty on intermediate goods under Chapter X of the Central Excise Rules, 1944 requires strict observance of the prescribed procedure. The Constitution Bench ruling treats that procedure as mandatory because it verifies receipt of the goods by the recipient unit and their actual utilisation, and guards against diversion or misuse under the guise of exemption. A plea of substantial compliance based only on records at the recipient end is therefore insufficient to satisfy the remission conditions. The exemption claim must be supported by full procedural compliance, and the issue was answered against the assessee and in favour of the Revenue. en-us Fri, 26 Jul 2013 00:00:00 +0530 Fri, 15 Nov 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239515 Exemption from excise duty on intermediate goods under Chapter X of the Central Excise Rules, 1944 requires strict observance of the prescribed procedure. The Constitution Bench ruling treats that procedure as mandatory because it verifies receipt of the goods by the recipient unit and their actual utilisation, and guards against diversion or misuse under the guise of exemption. A plea of substantial compliance based only on records at the recipient end is therefore insufficient to satisfy the remission conditions. The exemption claim must be supported by full procedural compliance, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239515