https://www.taxtmi.com/caselaws?id=277237 Exemption under Notifications 3/2007 and 6/2002 cannot be denied merely because Chapter X procedure was not followed where the goods were otherwise eligible, cleared to the recipient unit, and used in manufacture. Chapter X formalities are intended to verify receipt and end use of the goods; when that object is otherwise established, failure to comply is only a technical lapse and does not defeat substantive exemption. The Tribunal relied on earlier decisions holding that an otherwise admissible notification benefit cannot be refused solely for non-observance of procedural requirements. The exemption was therefore allowable. en-us Tue, 06 May 2008 00:00:00 +0530 Thu, 29 Nov 2018 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277237 Exemption under Notifications 3/2007 and 6/2002 cannot be denied merely because Chapter X procedure was not followed where the goods were otherwise eligible, cleared to the recipient unit, and used in manufacture. Chapter X formalities are intended to verify receipt and end use of the goods; when that object is otherwise established, failure to comply is only a technical lapse and does not defeat substantive exemption. The Tribunal relied on earlier decisions holding that an otherwise admissible notification benefit cannot be refused solely for non-observance of procedural requirements. The exemption was therefore allowable. Case-Laws Income Tax Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277237