https://www.taxtmi.com/caselaws?id=343944 Melting scrap of iron or steel imported for use in an electric arc furnace was held to satisfy Notification No. 20/1999-Cus. where the evidence showed substantial direct charging into the furnace and the remainder first used in a basic oxygen furnace before being transferred into the electric arc furnace as part of steel manufacture. The phrase "for use" was read in a practical sense to include both direct and necessarily channelled indirect use, and there being no allegation of diversion, the end use certificate could not be rejected. The customs demand was therefore unsustainable. en-us Thu, 01 Jun 2017 00:00:00 +0530 Sat, 30 Dec 2017 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343944 Melting scrap of iron or steel imported for use in an electric arc furnace was held to satisfy Notification No. 20/1999-Cus. where the evidence showed substantial direct charging into the furnace and the remainder first used in a basic oxygen furnace before being transferred into the electric arc furnace as part of steel manufacture. The phrase "for use" was read in a practical sense to include both direct and necessarily channelled indirect use, and there being no allegation of diversion, the end use certificate could not be rejected. The customs demand was therefore unsustainable. Case-Laws Customs Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343944