https://www.taxtmi.com/caselaws?id=47417 Conditional excise exemptions tied to Chapter X procedure must be strictly complied with where the notification makes registration, declaration, accounting and supervision part of eligibility. The analysis states that input relief under Notification No. 121/94-C.E. cannot be claimed on substantial compliance alone or on extrinsic proof of intended use, because the procedural requirements are integral to the exemption scheme, particularly in captive consumption settings where accountability of inputs is central. The earlier approach treating such conditions as relaxable was considered for reconsideration, and the legal issue was left open for authoritative review. en-us Mon, 03 Oct 2005 00:00:00 +0530 Fri, 13 Jun 2014 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47417 Conditional excise exemptions tied to Chapter X procedure must be strictly complied with where the notification makes registration, declaration, accounting and supervision part of eligibility. The analysis states that input relief under Notification No. 121/94-C.E. cannot be claimed on substantial compliance alone or on extrinsic proof of intended use, because the procedural requirements are integral to the exemption scheme, particularly in captive consumption settings where accountability of inputs is central. The earlier approach treating such conditions as relaxable was considered for reconsideration, and the legal issue was left open for authoritative review. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47417