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2010 (6) TMI 436 - AT - Central Excise100% EOU – DTA clearances - exemption to finished products from indigenous raw material - From the process as set out by the assessees, it is clear that they are correct in their contention that steel grits (abrasive powder) goes along with capital goods and not with raw materials. Since the imported consumables are not used as raw materials, we accept that the assessees were using only indigenous raw materials in the manufacture of their final products. Therefore, there is no reason why the benefit of the notification should not be extended to them and accordingly we extend the same.
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