https://www.taxtmi.com/caselaws?id=40665 Exemption under Notification No. 118/75 could not be denied merely because prior permission had not been obtained before the disputed despatches. The Government held that the factual entitlement had to be examined afresh on the basis of account books and other evidence to determine whether the goods invoiced were actually removed for use in the manufacturer's other units at the stated places. The matter was remitted for de novo adjudication, with directions to allow the notification benefit if the factual conditions were satisfied. en-us Tue, 05 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 11:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40665 Exemption under Notification No. 118/75 could not be denied merely because prior permission had not been obtained before the disputed despatches. The Government held that the factual entitlement had to be examined afresh on the basis of account books and other evidence to determine whether the goods invoiced were actually removed for use in the manufacturer's other units at the stated places. The matter was remitted for de novo adjudication, with directions to allow the notification benefit if the factual conditions were satisfied. Case-Laws Central Excise Tue, 05 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40665