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2018 (7) TMI 975 - AT - Central ExciseValuation - DTA Sale - it was alleged that the value of plastic bags which were physically exported cannot be counted for computing DTA sale entitlement in respect of Plastic Agglomerates and Plastic Pellets (Granules), which were cleared for DTA sale, since plastic agglomerates/pellets are not similar to plastic bags - Held that:- The Tribunal in the case of Amitex Silk Mills Ltd. [2007 (7) TMI 279 - CESTAT, AHMEDABAD] has held that the raw materials were admittedly issued for manufacture in the 100% EOU and no raw materials as such has been diverted and hence demand of duty on the raw materials is not sustainable - for the purpose of DTA clearance, the value of deemed export is also to be considered as export. Third time payment of Education Cess and S&H Education Cess on the DTA clearance - Held that:- Reliance placed in the case of SARLA PERFORMANCE FIBERS LTD. VERSUS COMMISSIONER OF C. EX., VAPI [2010 (2) TMI 335 - CESTAT, AHMEDABAD], where it was held that Education cess not payable for third time as contended by the department. Appeal allowed - decided in favor of appellant.
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