Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1120 - AT - Central ExciseSSI exemption - N/N. 8/2003-C.E. dated 01.03.2003 - clearance of goods against form H to the merchant exporter for onwards export - case of the department is that the clearances made under Form H to merchant exporter would not be eligible for deduction from the aggregate value of the exemption under N/N. 8/2003-C.E. dated 01.03.2003 - Held that: - goods were directly supplied by the respondent manufacturer from their factory to the merchant exporter and who in turn exported the goods. Therefore, condition of circular that the export should be through merchant exporter itself stands fulfilled - once the respondents have submitted the Form H against their supply made to merchant exporter his responsibility is over after production of proof of export to the department. Thereafter the clearance against Form H has to be treated as clearance of export and same is not includable in the aggregate value for the purpose of SSI exemption N/N. 8/2003-C.E - appeal dismissed - decided against Revenue.
|