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2015 (6) TMI 115 - AT - Central ExciseExemption notification No. 23/03 and 22/03 - EOU - clearance of DTA - Held that:- Notification exempt the goods when brought in connection with manufacture and packaging or production into EOU, it relates to the procurement of inputs, raw materials and capital goods for manufacture of finished goods by the EOU. Therefore, notification referred both in the show cause notice and in the impugned order not related to EOU clearance of finished goods into DTA market and not relevant to the payment of duty on the goods cleared by EOU to DTA. - Bench considered Notification No. 23/03-C.E. as well. It also took into account the Development Commissioner s clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordinate Bench. Accordingly, it is held that the appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period and hence were eligible for the benefit of concessional rate of duty under Notification No. 23/03-C.E. ibid. The demand of duty is not sustainable. The impugned order is set aside and the appeal is allowed. - Decided in favour of assessee.
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