9911796707
TMI Blog2017 (11) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... at all brought on record by Revenue to establish that the goods were not meant for such use - When there is no evidence on record to establish that appellant was not enriched at the cost of revenue, appeal is allowed - decided in favor of appellant. - C/424/06 - A/89680/17/CB - Dated:- 13-9-2017 - Shri D.N. Panda, Judicial Member And Shri C.J. Mathew, Technical Member Shri M.H. Patil, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No.2710/05. Such order was not challenged by Revenue and that reached to finality. However, upon dropping of excise proceeding, appellant was again issued show-cause notice under Customs law for recovery of the customs duty foregone due to duty free import. 2. Appellant s submission today is that when the goods meant for use in manufacture became unusable beyond its control on the above ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or distribution of electrical energy. It must be noted that the important words used in the relevant provisions are goods for use by it in the generation or distribution of such energy (emphasis supplied by us). On a plain reading of the relevant clause it is clear that the expression for use must mean intended for use . If the intention of the legislature was to limit the exemption only to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use in manufacture but became redundant by virtue of amalgamation. There is no evidence at all brought on record by Revenue to establish that the goods were not meant for such use. Therefore, reliance of the appellant on the Apex Court judgment cited above does not appear to be misplaced to be litigation free. When there is no evidence on record to establish that appellant was not enriched at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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