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2018 (6) TMI 328 - AT - Central Excise100% EOU - Violation of condition of notification - N/N. 23/2003-CE dated 31.03.2003 - Exemption notification is subject to the condition that the goods are manufactured wholly from the raw materials produced or manufactured in India - denial of benefit on the ground that the goods were imported and not domestically manufactured. Whether the consumables are included in the term raw materials for the purpose of N/N. 8/97-CE, and consequently if goods are cleared to DTA which are manufactured using imported consumables, is the benefit of N/N. 8/97 available to the assessee? - Held that:- Tribunal in the case of Premium Tools Pvt. Ltd. [2017 (1) TMI 290 - CESTAT MUMBAI] held that the benefit of N/N. 8/97 is available even if the final products are manufactured using imported consumables because the limitation when the notification is only that the goods should be manufactured using raw materials manufactured or produced in India. There is no restriction that the consumables which are used in the manufacture also have to be domestically manufactured - benefit of notification allowed. Whether the goods in question are raw materials or consumables? - Held that:- We find nothing in the order of Commissioner (Appeals) that the assessee had produced any evidence to substantiate their claim that these are consumables and not raw materials - Commissioner (Appeals) has erred in holding that these items as consumables merely on the assertion of the assessee without any basis to substantiate it, as the assessee has not produced any evidence to substantiate that the goods in question are consumables, we hold that the assessee is not entitled to the benefit of the notification. Appeal allowed - decided in favor of appellant.
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