https://www.taxtmi.com/caselaws?id=330054 Exemption for apparel manufactured for personal use applied only where the goods were not intended for sale, so entitlement depended on verification of the factual position for each clearance. As the adjudication stage had not undertaken that verification, remand was considered necessary to examine whether the garments were in fact made for individual customers' personal use. The remand for factual verification was upheld and the appeal failed. en-us Mon, 09 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 12:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330054 Exemption for apparel manufactured for personal use applied only where the goods were not intended for sale, so entitlement depended on verification of the factual position for each clearance. As the adjudication stage had not undertaken that verification, remand was considered necessary to examine whether the garments were in fact made for individual customers' personal use. The remand for factual verification was upheld and the appeal failed. Case-Laws Central Excise Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330054