TMI Blog2004 (10) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied in respect of goods which were intended for use for manufacture of the final product but could not be so used due shortage or leakage. The Notifications relied upon in the decision in National Organic Chemical Indus. Ltd. (1999 (5) TMI 388 - CEGAT, MUMBAI) are substantially similar to the present Notification. The Tribunal, however, relied upon its earlier decision in the case of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage - Decided in favour of assessee. - 602 of 2004 - - - Dated:- 8-10-2004 - Ruma Pal and Arun Kumar, JJ. [Order]. - The question in this appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia, upon the earlier decision of the Tribunal in National Organic Chemical Indus. Ltd. v. Collector of Customs (Import), Mumbai, 2000 (126) E.L.T. 1072 which had held that the benefit of the Notifications could not be denied in respect of goods which were intended for use for manufacture of the final product but could not be so used due shortage or leakage. The Notifications relied upon in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n can be drawn between the loss on account of leakage and loss on account of damage. The words 'for use' used in similar exemption Notifications have also been construed by this Court earlier in the State of Haryana v. Dalmia Dadri Cement Ltd., 1987 (Suppl) SCC 679 to mean 'intended for use'. According to this decision the object of grant of exemption was only to debar those importer/manufacturers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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