1993 (12) TMI 143

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....]. -  In this case, the appellants had received Tungsten Carbide powder and tungsten metal powder from their factory situated at Kudal under the provisions of the Notification No. 118/75, dt. 30-4-1975, before 1-3-1986 without payment of Central Excise duty under Chapter X procedure. The said Notification No. 118/75 was rescinded by the Notification No. 186/86, dt. 1-3-1986. Therefore, the....

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....should be done from the manufacturer of said goods who has supplied the goods under Chapter X procedure. They also stated that the subject goods being intermediate goods to be used in their final product, the benefit of the Notification No. 118/75 withdrawn from 1-3-1986 was again restored by the Notification No. 217/86, dated 2-4-1986, with retrospective effect. The Hon'ble Tribunal in the case o....

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..... 1-3-1986. The said Notification was very much in force when the goods were received under Chapter X procedure. Therefore, the allegation cannot be sustained. Once, the goods have been received as per the provisions of the Rules and the Notification during the relevant time, the only other requirement is whether the goods are used for the purposes indicated in the Notification. Even though, the s....