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2018 (7) TMI 85 - CESTAT CHENNAI100% EOU - benefit of N/N. 22/2003 dated 01.03.2003 - whether repacking of imported goods supplied to 100% EOU would amount to manufacture by appellant so as to be eligible for the exemption under N/N. 22/2003 dated 01.03.2003 for the clearance of their inputs to 100% EOU without payment of duty on the basis of CT3 and AR-3 certificates or otherwise? - Held that:- The Ld. Counsel argues that the appellant would be able to produce evidence to establish this fact if an opportunity is granted to them. It is his submission that the said contention was not considered by the authorities below - it is fit to remand the matter to the adjudicating authority for denovo consideration leaving all issues open - appeal allowed by way of remand.
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