https://www.taxtmi.com/caselaws?id=48066 The Court upheld the Tribunal's decision granting benefits to the assessee under CBEC Circular No. 60/99. The Court found the imported machinery unfit for use without the complete set, allowing for abandonment as per the Circular. The revenue's argument that the Circular could not be applied retrospectively was dismissed, emphasizing the machinery's unusability due to incomplete supply. The Court concluded that the appeal lacked merit as the machinery was unfit for use, and the Circular aimed to address difficulties faced by export-oriented units in similar situations. en-us Thu, 19 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 14:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48066 The Court upheld the Tribunal's decision granting benefits to the assessee under CBEC Circular No. 60/99. The Court found the imported machinery unfit for use without the complete set, allowing for abandonment as per the Circular. The revenue's argument that the Circular could not be applied retrospectively was dismissed, emphasizing the machinery's unusability due to incomplete supply. The Court concluded that the appeal lacked merit as the machinery was unfit for use, and the Circular aimed to address difficulties faced by export-oriented units in similar situations. Case-Laws Central Excise Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48066