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2019 (5) TMI 449 - AT - Central ExciseSSI Exemption - N/N. 08/2003 CE dt.1.3.2003 - clearance made by the appellant’s DTA unit to their 100% EOU and inclusion of such amount in SSI limit - HELD THAT:- The show-cause notice proposed to add the value of clearance made by the appellant’s DTA unit to their 100% EOU, solely on the ground that the goods were cleared without proper documents, invoices but under delivery challans. There is no dispute of the fact that the intermediate goods viz. casing is which were duly received in their 100% EOU. As per clause (3A) of the Notification no. 08/2003CE dt. 1.3.2003 as amended, in determining the aggregate value of clearances of all excisable goods for home consumption, the value of clearances of goods to 100% EOU cannot be taken into consideration. In the present case, there is no dispute of the fact that the appellant had cleared the intermediate product, namely “casing”, to their sister concern an 100% EOU against delivery challans-cum-invoices, which are duly recorded in the Books of Accounts of both the Units. Also, it is not in dispute that the said casings were used in the manufacture of final products by their 100% EOU, and the finished goods were ultimately exported by the said 100% EOU, and the said facts had not been challenged. Therefore, adding the value of clearance made to 100% EOU in computing the aggregate value of clearances for home consumption of the DTA Unit is contrary to the position of law and accordingly unsustainable. Appeal allowed - decided in favor of appellant.
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