https://www.taxtmi.com/caselaws?id=795392 Exemption for Aluminium Baxter Flyers intended for jute mills remains available where a job worker clears them to the principal manufacturer for heat treatment before supply to jute mills, provided intended use is established to the jurisdictional officer's satisfaction. Condition 2 does not require direct supply by the job worker to a jute mill or prohibit intermediate processing. As the goods were exclusively usable in jute spinning frames and invoices showed their subsequent supply to jute mills, the intended-use condition was met. In the absence of any prescribed prior or post-clearance intimation requirement, non-intimation is only procedural and does not defeat substantive exemption entitlement. en-us Mon, 20 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795392 Exemption for Aluminium Baxter Flyers intended for jute mills remains available where a job worker clears them to the principal manufacturer for heat treatment before supply to jute mills, provided intended use is established to the jurisdictional officer's satisfaction. Condition 2 does not require direct supply by the job worker to a jute mill or prohibit intermediate processing. As the goods were exclusively usable in jute spinning frames and invoices showed their subsequent supply to jute mills, the intended-use condition was met. In the absence of any prescribed prior or post-clearance intimation requirement, non-intimation is only procedural and does not defeat substantive exemption entitlement. Case-Laws Central Excise Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795392