https://www.taxtmi.com/caselaws?id=466390 Interpretation of 'for use' is treated as 'intended for use' for central excise exemption claims where goods are cleared for the public distribution system; such clearance retains exemption even if consignments intermingle during pipeline transport, provided there is no evidence of clandestine removal or diversion, in which case recovery on mixed consignments may be warranted. The tribunal applied the Supreme Court's reasoning on the scope of 'for use' and found the demand in the show cause notice without merit, resulting in dismissal of the appeal. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 05 Feb 2026 18:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466390 Interpretation of 'for use' is treated as 'intended for use' for central excise exemption claims where goods are cleared for the public distribution system; such clearance retains exemption even if consignments intermingle during pipeline transport, provided there is no evidence of clandestine removal or diversion, in which case recovery on mixed consignments may be warranted. The tribunal applied the Supreme Court's reasoning on the scope of 'for use' and found the demand in the show cause notice without merit, resulting in dismissal of the appeal. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466390