https://www.taxtmi.com/caselaws?id=54088 Concessional import benefit under an exemption notification cannot be denied merely because imported goods were transferred to another factory of the same importer, where the goods were still used for the intended manufacturing purpose. The record showed that the department was informed, permission was sought through the jurisdictional officer, and the movement and receipt of the goods were evidenced. In the absence of any express prohibition in the notification or governing rules, and with no proof of misuse, the procedural transfer did not defeat the substantive condition of intended use. The Tribunal applied a purposive construction and upheld the concession. en-us Mon, 28 Feb 2005 00:00:00 +0530 Mon, 27 May 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54088 Concessional import benefit under an exemption notification cannot be denied merely because imported goods were transferred to another factory of the same importer, where the goods were still used for the intended manufacturing purpose. The record showed that the department was informed, permission was sought through the jurisdictional officer, and the movement and receipt of the goods were evidenced. In the absence of any express prohibition in the notification or governing rules, and with no proof of misuse, the procedural transfer did not defeat the substantive condition of intended use. The Tribunal applied a purposive construction and upheld the concession. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54088