https://www.taxtmi.com/caselaws?id=344476 The Tribunal set aside the lower authorities' decision and allowed the appeal in favor of the appellant. Despite the absence of an end-use certificate, the appellant provided sufficient evidence, including raw material registers and manufacturing records, demonstrating the consumption of the imported melting scrap in the manufacturing process. The Tribunal found the lower authorities' rejection of this evidence as insufficient and their insistence on the end-use certificate alone to be incorrect. Consequently, the Tribunal concluded that the duty demand was unjustified and ruled in favor of the appellant based on the evidentiary value of the records presented. en-us Wed, 07 Jun 2017 00:00:00 +0530 Mon, 19 Jun 2017 07:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344476 The Tribunal set aside the lower authorities' decision and allowed the appeal in favor of the appellant. Despite the absence of an end-use certificate, the appellant provided sufficient evidence, including raw material registers and manufacturing records, demonstrating the consumption of the imported melting scrap in the manufacturing process. The Tribunal found the lower authorities' rejection of this evidence as insufficient and their insistence on the end-use certificate alone to be incorrect. Consequently, the Tribunal concluded that the duty demand was unjustified and ruled in favor of the appellant based on the evidentiary value of the records presented. Case-Laws Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344476