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2017 (1) TMI 221 - AT - Central ExciseBenefit of Notification No. 43/2001-CE(NT) dated 26-6-2001 - duty free procurement - Hexane - denial of benefit on the ground that hexane used not only for De-oiled Cake (DOC) but it is also used for manufacture of oil which is not exported - Held that: - During the manufacture of DOC, soyabeain oil generated unavoidable. The generation of the oil cannot be avoided for the manufacture of DOC. In this fact the Hexane which is procured duty free is used for manufacture of DOC. The N/N. 43/2001 read with concessional duty rules, 2001, the goods for use in manufacture of exports goods are allowed to be procured duty free - no violation of notification or rules made thereunder. Reliance placed on the decision of the own case of appellant CCE Vs. Murli Agro Products Ltd [2007 (5) TMI 388 - CESTAT, MUMBAI], where it was held that The Notification requires that the person desiring to export goods without payment of duty under bond may procure inputs for manufacture of such export goods and declare input, output ratio with respect to the export product and the input. There is no stipulation that each and every product that is manufactured during the process has to be exported. Benefit available - appeal rejected - decided against revenue.
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