https://www.taxtmi.com/caselaws?id=167396 Exemption benefit under the relevant notifications was upheld where the goods were actually received by the power house, entered in its register, and used for generation of electricity for public supply. Although the consignment moved under GP-1 instead of the Chapter X procedure and was not directly consigned in the prescribed manner, the Tribunal treated this as a procedural lapse only. Because the substantive conditions of the exemption were proved on the record, the technical breach did not defeat the refund claim. The refusal of refund was therefore set aside, and consequential relief followed. en-us Tue, 04 Dec 1984 00:00:00 +0530 Thu, 18 Dec 2014 14:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167396 Exemption benefit under the relevant notifications was upheld where the goods were actually received by the power house, entered in its register, and used for generation of electricity for public supply. Although the consignment moved under GP-1 instead of the Chapter X procedure and was not directly consigned in the prescribed manner, the Tribunal treated this as a procedural lapse only. Because the substantive conditions of the exemption were proved on the record, the technical breach did not defeat the refund claim. The refusal of refund was therefore set aside, and consequential relief followed. Case-Laws Central Excise Tue, 04 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167396