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2015 (10) TMI 1120 - CESTAT CHENNAI

2015 (10) TMI 1120 - CESTAT CHENNAI - 2016 (333) E.L.T. 323 (Tri. - Chennai) - Interpretation of Notification No. 43/2001 dated 26.6.2001 - whether notification has to be interpreted to mean that export has to be made by the appellant only or the goods are to be exported - Held that:- The spirit of the notification being to export the goods manufactured using duty free raw material irrespective of the person who exported the same there should not be controversy to bring the appellant to the jaws .....

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D N Panda: Learned counsel submits that the raw materials were procured domestically duty-free. However, with the permission of the excise authority in terms of letter dated 15.2.2002, the appellant was allowed to clear the raw materials for further processing by an exporter namely M/s. C. Renuka Soft-X Towels, Theni - 625 531. The condition of the permission was that the appellant has to fulfill condition stipulated in the Notification No. 43/2001 dated 26.6.2001 and furnish proof of export. Th .....

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