https://www.taxtmi.com/caselaws?id=173823 For customs exemption notifications covering imported capital goods used in manufacture, the expression "his factory" was read to include the premises where the importer actually uses the goods through a job worker. The Tribunal applied a purposive construction and rejected a strict ownership-based reading of the factory requirement, holding that temporary clearance to a job worker for the prescribed processing did not by itself defeat concessional treatment. On that basis, denial of exemption and related permission was unsustainable. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 23 Sep 2015 11:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173823 For customs exemption notifications covering imported capital goods used in manufacture, the expression "his factory" was read to include the premises where the importer actually uses the goods through a job worker. The Tribunal applied a purposive construction and rejected a strict ownership-based reading of the factory requirement, holding that temporary clearance to a job worker for the prescribed processing did not by itself defeat concessional treatment. On that basis, denial of exemption and related permission was unsustainable. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173823