TMI Blog2011 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. When the said goods were returned because of certain defects, in law they were entitled to claim Cenvat credit which they did. Later, after rectifying the defects in pursuance of a fresh purchase order, they supplied the very same goods to their customer, a 100% EOU. They were under no obligation to pay any duty as payment of duty was exempted vide notification No. 22/2003. On the date of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a manufacturer of Rural Automotive exchanges and parts thereof. They cleared 900 numbers of FRS 120 with all accessories to M/s. Midas Communication Technologies Private Limited, Chennai, a 100% EOU on payment of Central Excise Duty of Rs.5,96,304/- on 31.1.2004. The customer rejected the goods on account of certain defects. The goods were brought back to the factory of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty at all as the goods cleared to 100% EOU are exempted from payment of Central Excise vide notification dated 22/2003. By mistake the assessee had paid the said duty. When the goods were returned as defective, they were justified in claiming return of the duty paid. However, after rectifying the defects, in pursuance of a fresh purchase order, when they supplied the goods again to the ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer and, therefore, he submits a case for interference is made out. 4. Per contra, the learned counsel for the assessee supported the impugned order. 5. From the aforesaid facts and the rival contentions it is clear that the assessee cleared 900 numbers of FRS 120 with all accessories to M/s. Midas Communication Technologies Private Limited, Chennai, a 100% EOU. In terms of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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