https://www.taxtmi.com/caselaws?id=346717 The commentary concerns the use of duty-free raw materials procured under CT-2 forms, the maintenance and verification of statutory records, and the scope of exemption notifications and Chapter X procedure. It notes competing submissions on alleged non-use of inputs for the notified purpose and on whether those record-keeping deficiencies justified interference with the adjudication orders and revenue demands, including a possible remand for further examination. No final adjudicatory conclusion is recorded in the extracted text; the matter was heard and the order was reserved. en-us Tue, 02 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346717 The commentary concerns the use of duty-free raw materials procured under CT-2 forms, the maintenance and verification of statutory records, and the scope of exemption notifications and Chapter X procedure. It notes competing submissions on alleged non-use of inputs for the notified purpose and on whether those record-keeping deficiencies justified interference with the adjudication orders and revenue demands, including a possible remand for further examination. No final adjudicatory conclusion is recorded in the extracted text; the matter was heard and the order was reserved. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346717