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2015 (11) TMI 556 - CESTAT CHENNAIProcurement of inputs free of duty for use in manufacturing of export goods - export procedure not followed - Duty demand in terms of Notification No.43/2001 CE (NT) dt.26.6.2001 - Held that:- L.A.A in the impugned order at para-25 admitted the fact that terry toweling fabrics supplied to the EOU have been exported after undertaking further processing into garments and also they have submitted proof of export. In the present case, appellant has supplied terry towel fabrics to another EOU for further processing. The only condition in the notification is that appellant has to produce proof of export of the final product. In the present case, as the LAA has clearly brought out that there is no dispute that the goods have been cleared to EOU and appellants have produced proof of export through EOU - Decision in the case of Jansons Clothing Vs CCE Salem [2015 (10) TMI 1120 - CESTAT CHENNAI] followed - Decided in favour of assessee.
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