Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 264 - AT - Central ExciseThe appellant-100% EOU cleared the finished goods-“Terry Towels” partly in Domestic Tariff Area (DTA) on payment of concessional rate of duty in pursuance of the Notification No. 8/97-C.E., dated 1-3-97 - The condition of notification is that the goods have been manufactured wholly from the raw materials produced or manufactured in India. - The use of certain materials as “inputs”, “raw materials”, “consumables” etc. are depending upon the use in the process in a particular context. – Imported sizing material used for giving strength to yarn but not present in Terry Towels – In our view, it is fit and proper that the present matter should be remanded to the Original Authority to decide afresh on the basis of the evidences and process of manufacturing as to whether sizing materials are consumables or raw materials and to decide Whether benefit of notification ibid was available - we set aside the impugned order and remand the matter to the Adjudicating Authority to decide afresh in the light of the decision of the Hon’ble Supreme Court in the case of Vanasthali Textile Industries Ltd.
|