TMI Blog2012 (2) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the so called job worker is not brought to the unit of the applicant. However prima facie there is no case of the department that raw materials imported are diverted or substituted or not accounted for or final product not exported. The 100% EOU is eligible for procuring raw material and goods locally without payment of duty besides importing raw material and chemicals without payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inox/Bekitex BK NM without payment of duty for the manufacture of industrial safety garments. The contention is that they sent the imported yarn and chemicals to M/s. JCT Ltd., Fagwara and this is for manufacture of Flame Retardant Fabrics. The contention is that the fabrics on which these chemicals and yarn is superimposed is procured by the job worker under ARE-3 and that the processed fabric fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the fabric and it is not being sent for job worker because there is no evidence of payment on job charges. 4. We find that the whole case is built on the premise that raw material i.e. chemicals and yarn are not sent for job work and in fact are sold to the so called job worker by the applicant and the fabrics which is used by the so called job worker is not brought to the unit of the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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