https://www.taxtmi.com/caselaws?id=277237 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to extend the benefit of Notification Nos. 3/2007 and 6/2002 to goods manufactured and cleared to another unit without following Chapter X procedure. The Tribunal emphasized that the notifications exempted 'goods' and not 'parts', and as long as the goods were used in the manufacture of Power Driven Pumps, the benefit could not be denied based solely on non-compliance with the procedural requirement. The Tribunal highlighted that the purpose of Chapter X procedure could be achieved through alternative means, and non-compliance should not result in denial of the benefit. 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 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to extend the benefit of Notification Nos. 3/2007 and 6/2002 to goods manufactured and cleared to another unit without following Chapter X procedure. The Tribunal emphasized that the notifications exempted 'goods' and not 'parts', and as long as the goods were used in the manufacture of Power Driven Pumps, the benefit could not be denied based solely on non-compliance with the procedural requirement. The Tribunal highlighted that the purpose of Chapter X procedure could be achieved through alternative means, and non-compliance should not result in denial of the benefit. Case-Laws Income Tax Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277237