https://www.taxtmi.com/caselaws?id=364712 The Appellate Tribunal CESTAT Ahmedabad upheld the demand for the short-received quantity of imported materials in manufacturing due to non-compliance with the conditions of Notification 40/2006-Cus. The appellant's claim for exemption was rejected as they failed to meet the mandatory requirements, including using the imported materials in manufacturing and providing a certificate from the Excise Officer. Previous judgments emphasizing strict adherence to exemption notification conditions were cited, leading to the dismissal of the appeals. The Tribunal concluded that the issue was settled against the appellant, affirming the decision based on the violation of exemption conditions. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364712 The Appellate Tribunal CESTAT Ahmedabad upheld the demand for the short-received quantity of imported materials in manufacturing due to non-compliance with the conditions of Notification 40/2006-Cus. The appellant's claim for exemption was rejected as they failed to meet the mandatory requirements, including using the imported materials in manufacturing and providing a certificate from the Excise Officer. Previous judgments emphasizing strict adherence to exemption notification conditions were cited, leading to the dismissal of the appeals. The Tribunal concluded that the issue was settled against the appellant, affirming the decision based on the violation of exemption conditions. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364712