2009 (1) TMI 850

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..... mmissioner (Appeals) wherein he had held that once duty has been held to be payable on the finished products manufactured by 100% EOU and cleared in domestic tariff area, there is no need for confirmation of demand of duty on the raw material used in the manufacture of such finished goods. 2. Shri D.S. Negi, SDR, on behalf of the respondents submitted that duty is payable on raw material also a .....

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..... td., Surat. (d) CESTAT Order No. A/1429-1430/WZB/Ahd/2007, dated 8-6-2007 in the case of M/s. Amitex Silk Mills Pvt. Ltd. (e) 2008 (222) E.L.T. 376 (T) - Sarla Poly Ltd. v. CCE (f) 2008 (87 RLT 31 (CESTAT) = 2009 (236) E.L.T. 199 (Tribunal) - Goyal Industries v. CCE. 3. I find the issue, that no duty is required to be paid on the raw materials used in the finished products .....

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