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2019 (10) TMI 1035 - AT - Central Excise100% EOU - procurement of items duty free under N/N. 53/97-Cus, dated 03.06.1997 read with N/N. 1/95-CE, dated 04.01.1995 - denial of exemption on the ground that the items in question have not been used in connection with manufacture and packing of goods - HELD THAT:- Hon’ble Apex Court after analysing in the case of COMMISSIONER OF C. EX., ALLAHABAD VERSUS GINNI FILAMENTS LTD. [2005 (2) TMI 116 - SUPREME COURT] has held that the exemption notification has to be read strictly so far as the eligibility is concerned - Though the Apex Court decision is rendered in the context of N/N. 123/81-CE, we find that the central issue of nexus has been dealt by the Apex Court. The appellants are eligible for exemption for Radio Modem and are not eligible for exemption for the 3.0 ton air conditioner and the ducting system - appeal disposed off.
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