2007 (11) TMI 506

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....er : 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 whi....

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....e 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 clearan....