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2016 (12) TMI 781 - CESTAT MUMBAI100% EOU - Eligibility for concessional rate of duty under notification no. 8/97-CE dated 1st March 1997 - clearance of cotton yarn to DTA - Held that: - a more fundamental issue has not been considered by the lower authorities, viz. the appellant’s contention that they have used only domestic procurements for clearances effected domestically and that they have records to establish the contention. This aspect needs consideration - we set aside the impugned order and remand the matter back to the original authority to determine whether the domestically cleared yarn has been manufactured out of domestically procured materials including consumables and to pass a fresh order thereafter - appeal allowed by way of remand.
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