https://www.taxtmi.com/caselaws?id=356141 The Tribunal upheld the appellant's entitlement to benefits under Notification No.05/2006-CE for goods intended for handicrafts and utensils. Despite discrepancies in actual use, the appellant's documentation supported the goods' intended use for handicrafts, meeting the notification's conditions. The Tribunal emphasized that proof of actual use was not required, only the intention for use in handicrafts. The respondent's argument that actual use was essential was rejected, highlighting the legislative intent behind the notification's language. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 16 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356141 The Tribunal upheld the appellant's entitlement to benefits under Notification No.05/2006-CE for goods intended for handicrafts and utensils. Despite discrepancies in actual use, the appellant's documentation supported the goods' intended use for handicrafts, meeting the notification's conditions. The Tribunal emphasized that proof of actual use was not required, only the intention for use in handicrafts. The respondent's argument that actual use was essential was rejected, highlighting the legislative intent behind the notification's language. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356141