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2016 (12) TMI 210 - AT - Central ExciseApplication of Notification No. 43/2001-CE dated 26.06.2001 - procurement of raw materials - Held that: - When the scope of notification is read, it is the goods that is emanating from imported raw material intended to be exported. Who exports is immaterial. Therefore, the goods that was exported was the outcome of the imported input. Without any contrary finding by the authority below, benefit of the notification is undeniable. There appears no violation of condition of Notification No. 43/2001-CE dated 26.06.2001 - appeal allowed - decided in favor of appellant.
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