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2017 (4) TMI 748 - AT - Central ExciseWhether the benefit of N/N. 23/2003-CE dated 31.03.2003 is available to the clearances of cotton yarns made by the respondents in the DTA? Held that: - The denial is based on the fact that the respondents are not availing the cenvat credit facility on the inputs - the goods for which exemption is claimed when manufactured and cleared by unit other than EOU should not be wholly exempted from the excise duty or should not be chargeable to nil rate of duty. It is evident that the fact of the respondents not availing cenvat credit is not a relevant consideration in deciding the question whether they comply with N/N. 23/2003-CE - reliance placed in the case of HANIL ERA TEXTILES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2013 (6) TMI 680 - CESTAT MUMBAI] - appeal dismissed - decided against Revenue.
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