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2019 (2) TMI 304 - AT - Central Excise100% EOU - Demand of duty in respect of raw-material used to manufacture the goods on which duty is duly paid - N/N. 08/1997-CE. Held that:- In case of M/s Sarla Polyester Limited [2007 (11) TMI 47 - CESTAT AHMEDABAD] the facts were similar. There was allegation on M/s Sarla Polyester Limited was that they have cleared goods clandestinely from the 100% EOU, in the instant case the goods have been allegedly removed availing notification which was not available to the appellant. Other than this difference the facts are identical - It was held in the said case that Here duty will be paid on final product so demand on duty free inputs is unjustified. Demand not justified - appeal allowed - decided in favor of appellant.
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