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2017 (7) TMI 380 - AT - Central Excise100% EOU - benefit of N/N. 1/95-CE dated 4-1-1995 - appellant procured some input under N/N. 1/95-CE dated 4-1-1995 and the same was used in the manufacture of goods on job work basis on the material supplied by M/s Tata Iron & Steel Co. Ltd (M/s. TISCO) and cleared the processed goods on payment of duty to M/s. TISCO - case of the department is that the clearances made to M/s. TISCO is not sale therefore the same is not permissible under DTA sale by an 100% EOU - Held that: - in the respondent's own case, the tribunal has decided the matter in favor of the respondent which was reported as Universal Ferro & Allied Chelnicals Ltd Vs. Commr. of C. Ex. Nagpur [2005 (10) TMI 539 - CESTAT MUMBAI], where it was held that The benefit of clearance at the rates applicable under N/N. 8/97 in this case as claimed by the appellants cannot be denied as there is no finding or an allegation of use of any duty free imported raw material having been utilized in the manufacture of Silicon Manganese by the appellants - appeal dismissed - decided against Revenue.
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