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2017 (10) TMI 133 - AT - Central ExciseDenial of exemption notification no No.14/2002-CE dated 01/03/2002 - CBEC Circular No.667/58/2002-CX dated 26/09/2002 - Held that: - it is clear that all the textile fabrics used for the manufacture of final products shall be deemed to have been duty paid even without production of documents evidencing payment thereof. As per this explanation it is not required to look into the facts whether the grey fabrics was suffered duty or otherwise and all the fabrics used shall be treated deemed duty paid and accordingly, the condition stands fulfilled - we are of the view that as per explanting (2) of the Notification, when the assesee is not required to prove whether the knitted textile fabrics of cotton used for manufacture of processing fabrics is duty paid or otherwise, accordingly, the grey fabrics used by the appellant is deemed duty paid, Condition No.3 of the Notification stands fulfilled - Appeal allowed.
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