https://www.taxtmi.com/caselaws?id=246678 A customs exemption conditioned on end-use requires the claimant to prove that the imported goods were actually used for the prescribed manufacture and to maintain supporting records. On the facts noted, the appellant could not satisfactorily account for the use of 710 imported copper clad laminated sheets, so compliance with the notification's end-use condition was not established. The concessional customs duty exemption was therefore inadmissible, and the corresponding Modvat credit of additional customs duty was also not allowable. en-us Tue, 27 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246678 A customs exemption conditioned on end-use requires the claimant to prove that the imported goods were actually used for the prescribed manufacture and to maintain supporting records. On the facts noted, the appellant could not satisfactorily account for the use of 710 imported copper clad laminated sheets, so compliance with the notification's end-use condition was not established. The concessional customs duty exemption was therefore inadmissible, and the corresponding Modvat credit of additional customs duty was also not allowable. Case-Laws Central Excise Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246678