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2016 (8) TMI 625 - AT - Central ExciseExemption Notification No. 42/2001 CE(NT) dated 26/6/001 read with notification no. 43/2001-CE (NT) dated 26/6/2001 - benefit of availment - respondent has not supplied the goods directly to SEZ Unit but has supplied the same to M/s. Shree Bajrang Alloys Ltd., who have further supplied the goods to SEZ Units - Whether the clearance of goods to SEZ, amounts to manufacture or not - Held that:- there are two earlier decisions of the Tribunal involving the same assessee, i.e., M/s. Shree Bajrang Mettalics and Power Limited, supplying the goods to M/s. Shree Bajrang Alloys Ltd., who were further clearing the same to SEZ Unit. In both the said decisions, it stands held that the benefit of the notification stands rightly availed by M/s. Shree Bajrang Metallics and Power Ltd. reported in [2012 (12) TMI 99 - CESTAT, NEW DELHI] and [2014 (2) TMI 166 - CESTAT NEW DELHI]. Therefore, asmuch as the issue is covered, no reasons found to take a different view. - Decided against the Revenue
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