2007 (11) TMI 506

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..... per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs 39,77,519/-. The appellant had imported capital goods to set up EOU in the same premises in the ground floor. They manufactured goods for nil rate of duty and cleared it for DTA purpose. The Department proceeded to recover duty on the capital goods utilized for manufacture of final products carrying nil rate of duty wh .....

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..... he ground that the imported goods which does not suffer duty cannot be utilized for manufacture of exempted goods for DTA, therefore they are liable to pay the duty. In counter learned counsel submits that they have not availed any duty concession on the import of capital goods and raw material's and solely because they have utilized the ground floor premises for manufacturing goods for DTA cleara .....

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..... to the Development Commissioner seeking permission to utilize the premises. They have already paid duty on the imported capital goods and raw materials. The only issue is with regard to the common usage of the facilities. In view of the fact that the Development Commissioner has given permission for common usage of the premises, we find no justification for confirmation of demand. Hence, waiver ha .....

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