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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Procurement of inputs without payment of duty - export of ...

Case Laws     Central Excise

July 30, 2016

Procurement of inputs without payment of duty - export of exempted goods - when such Annexure 1 certificate continued to be live and are not cancelled or declared void by department after following due procedure. The clearances effected on the strength of such annexure by the appellant cannot be denied the benefit of exemption provided by notification 43/2001 CE (NT) dated 26.06.2001. - AT

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