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2018 (12) TMI 668 - AT - Customs100% EOU - duty-free procurement - manufacture and packaging of articles of export goods - N/N. 22/03-CE dt. 31/03/2003 - Held that:- It has not been disputed by both the authorities below that the impugned goods have not been diverted by the appellant and have been put to use in the EOU. Also, subsequently, the Development Commissioner has accorded approval for procurement of prefabricated RPUF Insulated Panels which is identical in nature with only difference in description. Further, in view of the various decisions relied upon by the appellant, the duty can only be demanded at the time of debonding and demand prior to debonding would be premature. Division Bench of this Tribunal in the case of CCE, Chandigarh Vs. Kejriwal Bee Care (I) Ltd. [2011 (1) TMI 422 - CESTAT, NEW DELHI] has held that there is no definition for capital goods in Notification No.22/2003-CE and the definition of capital goods under CENVAT Credit Rules, 2004 are not applicable to exemption notification EOU. Appeal allowed - decided in favor of appellant.
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