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2018 (6) TMI 771 - AT - Central Excise100% EOU - post facto approval for procurement of indigenous material - appellant procured items like ceiling panels, wall panels, window panes, thermocole under CT-3 certificate without payment of duty - demand on the ground that these items are not capital goods as envisaged in N/N. 22/2003-CE. - Held that:- The Ministry of Commerce & Industry, Office of the Development Commissioner, Visakhapatnam SEZ has specifically granted post facto approval for procurement of the indigenous material in question - Since there is no dispute as to the receipt and consumption of material and post facto approval from the Board, the impugned order on this point itself needs to be set aside - appeal allowed - decided in favor of appellant.
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