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Jarmaaks Soft Tex (P) Ltd. Versus Commissioner of Central Excise, Madurai

2015 (11) TMI 556 - CESTAT CHENNAI

Procurement of inputs free of duty for use in manufacturing of export goods - export procedure not followed - Duty demand in terms of Notification No.43/2001 CE (NT) dt.26.6.2001 - Held that:- L.A.A in the impugned order at para-25 admitted the fact .....

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ther processing. The only condition in the notification is that appellant has to produce proof of export of the final product. In the present case, as the LAA has clearly brought out that there is no dispute that the goods have been cleared to EOU an .....

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d:- 12-6-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner : Shri M. Kannan, Advocate For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER Per R. Periasami Appellants are manufacturer of t .....

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export obligation of exporting their final products. The appellants have manufactured terry towel fabrics and supplied to 100% EOU who in turn exported the terry towels. The adjudicating authority in his order dt.26.9.2003 dropped the proceedings and .....

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y and utilised the same for manufacture of terry towels fabrics and they are regularly exporting the terry towels. In this particular case, the terry towel fabrics was supplied to a EOU M/s. Sheena Textiles, Surat, an EOU who has in turn exported ter .....

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ssue covered by Notification No.43/2001 rejected the Revenues appeal and allowed the assessees appeal. 3. On the other hand, Ld. AR submits that supplies to EOU is not an export and cannot be construed as deemed export and relied Boards circular dt.7 .....

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impugned order at para-25 admitted the fact that terry toweling fabrics supplied to the EOU have been exported after undertaking further processing into garments and also they have submitted proof of export. In the present case, appellant has suppli .....

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te that the goods have been cleared to EOU and appellants have produced proof of export through EOU. This Bench has already in an identical issue in the case of Jansons Clothing Vs CCE Salem (supra) has held in para-3 and 4 as under :- "3. Contr .....

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