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2008 (11) TMI 156 - CESTAT AHMEDABADNotification No. 8/97-C.E., as amended provides concessional rate of duty to the clearances effected from a 100% EOU in DTA, provided the same are manufactured wholly from the raw materials purchased or manufactured in India – assessee used imported material WEBNIX also - assessee plea is that use of WEBNIX during manufacturing of LATEX GLOVES is not as one of the raw materials but as consumables material, so use of WEBNIX not results in denial of exemption – plea accepted – Moreover Circular No. 389/22/98-CX dt. 5-5-1998, granting exemption in case imported consumables are used, is binding on revenue and exemption not deniable when this circular is withdrawn subsequently by Circular 614/5/2002
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