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2015 (11) TMI 1100 - CESTAT CHENNAI

2015 (11) TMI 1100 - CESTAT CHENNAI - TMI - Whether the finished goods of the appellant was input of the EOU and such input consumed to manufacture final goods - Held that:- When there was plea that accumulated credits were not possible to be utilised, such imposability should have been examined by the learned Commissioner (Appeals). He has failed to do so. Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs Vs NBM Industries reported in [2011 (9) TMI 360 - GUJARAT .....

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to ascertain whether the finished goods of the appellant was input of the EOU and such input consumed to manufacture final goods. There was also no enquiry to suggest that the finished goods of the appellant were not suitable for use in manufacture by the EOU. Thirdly, there was no further enquiry caused to satisfy that the user EOU has not earned foreign exchange. In absence of such enquiry, entire purpose of the appeal order appears to be frustrating the law. 2. When there was plea that accum .....

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