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2010 (1) TMI 468 - AT - Central ExciseEOU - The appellant is an EOU which received the impugned raw material under Notification No. 22/2003-C.E. duty free against CT-3 certificate. Condition (6) of the Notification required the appellants to follow the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Held that - contention by department regarding condition No. 8 of Notification not relevant and in any case, same provided without prejudice to condition no.6, which was followed by appellant. No duty demand sustainable.
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