https://www.taxtmi.com/caselaws?id=337761 Duty-free capital goods procured by a 100% EOU and installed in an adjoining unit for captive power supply were treated as satisfying Notification No. 22/2003-CE because the goods were used in connection with the assessee's manufacturing and export activity. Prior intimation to the Department before transfer was regarded as a procedural requirement, and its omission was treated as a minor lapse that did not defeat the substantive exemption. The notification's object was held to have been fulfilled, so denial of the benefit was unwarranted and the Revenue's appeal was rejected. en-us Tue, 29 Nov 2016 00:00:00 +0530 Fri, 09 Feb 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337761 Duty-free capital goods procured by a 100% EOU and installed in an adjoining unit for captive power supply were treated as satisfying Notification No. 22/2003-CE because the goods were used in connection with the assessee's manufacturing and export activity. Prior intimation to the Department before transfer was regarded as a procedural requirement, and its omission was treated as a minor lapse that did not defeat the substantive exemption. The notification's object was held to have been fulfilled, so denial of the benefit was unwarranted and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337761