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2015 (9) TMI 1262 - CESTAT CHENNAI

2015 (9) TMI 1262 - CESTAT CHENNAI - 2015 (326) E.L.T. 736 (Tri. - Chennai) - Import of goods meant for granite quarry - whether Consumables and Tools - scope of the term "consumables" - 100% EOU - procurement of the items domestically in CT-3 - Eligibility of Exemption Notification No.58/2000-Cus. dt.8.5.2000 and Central Excise Notfn 37/2000-CE dt. 8.5.2000 - Held that:- The description of items have been listed at Sl.No.1 to 29 which are permissible under the notification whereas Sl.No.30 allo .....

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nical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner : Shri M.N. Bharathi, Advocate For the Respondent : Shri Balamurugan, AC (AR) ORDER Per R. Periasami This appeal is filed against the Commissioner (Appeals) order dt. 5.5.2004 contesting only on three items viz. Button Bits (ii) Spares for Excavators (iii) Tyres and Tubes where the benefit of Central Excise Notification No.37/2000 dt. 8.5.2000 in respect of "Button Bits" and Customs Notfn 58/2000 dt. 8.5.2000 .....

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vocate appearing for the appellants reiterates the grounds of appeal and being a EOU they are eligible for credit on spares and components used for manufacture of final products which are exempted and also allowed to procure the items domestically in CT-3 without payment of duty. He also submits that Notification No.1/95 where similar exemption was granted for goods used in electronic industry. Similarly Notifn 22/2003 wherein under Annexure I to IV of the notification allows exemption for spare .....

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