2008 (5) TMI 717

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....tel, Adv. ORDER Archana Wadhwa, Member (J) 1. The only dispute in the present appeals of the revenue is as to whether the benefit of Notification Nos. 3/2007 and 6/2002 can be extended to the goods manufactured and cleared to the other unit when the provisions of Chapter X procedure were not followed, as envisaged by the said Notifications. The appellate Commissioner has extended the benefit to....

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....were entitled to the benefit, if Chapter X procedure was followed and there is also no dispute that the goods were cleared to the other unit and used by them in the manufacture of power driven pumps. We find that in the absence of such dispute, mere non-following of Chapter X procedure by itself should not be made the basis for denial to the benefit of the Notification. It has to be kept in mind t....