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2015 (1) TMI 1321 - CESTAT NEW DELHIBenefit of N/N. 43/2001-C.E. (N.T.), dated 26-6-2001 - procurement of duty free Acrylic Knitted Panels for use in the manufacture and export of “Suede Leather Garments with Acrylic Knitted Panels” - denial of benefit on the ground that the respondents had not submitted application in Form ARE-2 in respect of garments exported. Held that: - There is no dispute that conditions of exemption notification should be construed strictly - In the present case, the condition of exemption notification is that the duty free input has to be used in the exported goods. It is evident that the duty free inputs were used in the manufacture of export goods and duly recorded in the registers and therefore, the conditions of notification are substantially complied with by the respondent - appeal rejected - decided in favor of respondent-assessee.
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