TMI Blog2017 (3) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... abad [2015 (10) TMI 1532 - ALLAHABAD HIGH COURT], wherein the Hon’ble High Court under similar facts and circumstances held that the said Rule of the Customs (import of Concessional rate of duty for manufacture of excisable goods), Rules 1996, comes into operation only when the goods are intended to be used by manufacturer for the specific purpose - the loss in the given facts and circumstances is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of the containers and/or was lost in transit due to leakage, and some quantity lost in accident during transit from the port of import to the factory of the appellant/manufacturer. 2. The admitted facts are that the appellant is a manufacturer of Vanaspati Refined Oil. For the purpose of manufacture, they imported Crude Palm Oil for manufacture of excisable goods and according to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause-notice for every shortage for the periods was issued by Revenue, acknowledging the information provided by the appellant of the shortage in transit, and it appeared to Revenue that such shortage of the raw material or Crude Palm Oil in the course of transit amounted to not being used in the manufacture of excisable goods and as such, the appellant is liable to pay full duty. 3. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under :- We are of the view that no material distinction can be drawn between the loss on account of leakage and loss on account of damage. The word for use used in similar exemption Notifications have also been construed by this Court earlier in the State of Haryana Vs. Dalmia Dadri Cement Ltd., 1987 (Suppl) SCC 679 to mean intended for use . According to this decision the obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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