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2016 (6) TMI 461 - AT - Central ExciseRemoval of goods for export without payment of duty - goods cleared for export - goods removed having been subject to further manufacture and finally exported by the manufacturer-exporters, who also filed the required Annexure 45 in terms of said Notification with the Revenue and also executed Bond to safeguard the interest of revenue - Notification No. 43/2001-CE (NT), read with Rule 19(2) - Held that:- The use of the word "any other premises" would indicate that the appellant could send even the inputs procured by him to EOU/exporter and avail benefit under Rule 19(2). - the issue is no longer res Integra and is squarely covered by the ruling of Tribunal in the case of Rhoda Textile Private Ltd. Vs. CCE, Jaipur [2003 (9) TMI 489 - CESTAT, MUMBAI] . Accordingly the appellant have not violated the provisions of Rule 19(2) of Central Excise Rules read with Notification No. 43/2001-CE (NT). The impugned order is set aside. - Decided in favour of appellant with consequential relief
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