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M/s Vatan Textiles Ltd. Versus Commissioner of Central Excise Aurangabad

2016 (339) E.L.T. 112 (Tri. - Mumbai) - Eligibility for benefit of duty under Notification No. 1/95 and 53/97 dated 13.6.1997 - Excisable goods liable duty - whether the goods cleared from the factory of the appellant are semi-finished goods sent for job-work and they are not goods produced or manufactured in a 100% EOU as contemplated under proviso to Section 3(1) read with Section 2(f) of the Central Excise Act, 1944? - Held that:- The importer is required to use all goods imported for the pur .....

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clause (7) of the Notification Notification No. 1/95 and 53/97 dated 13.6.1997 read with erstwhile Rule 173M of Central Excise Rules, 1944 and as a result, duty is chargeable on the material cleared for job-work in terms of such clause. The order of Commissioner (Appeals) to that extent is according to the provisions of such Notification as he has ordered the matter to be remanded for determination of duty, if any involved in the semi-finished fabrics cleared to the job-workers - Decided against .....

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her processing to sub-contractor M/s Faze Three Export Ltd. which were not received back. The demand was confirmed by the Jt. Commissioner. The Commissioner (Appeals), however, set aside the order and remanded the matter to lower authority except for recovery of duty admitted by the appellants in respect of air conditioners. On the issue of duty liability on semi-finished fabrics cleared for job-work, the Commissioner (Appeals) directed the adjudicating authority to re-determine the duty liabili .....

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o contest the liability of duty amounting to ₹ 19561/- involved in 3 Air Conditioners installed in the Technical Director s cabin. But the Appellants did want to contest the imposition of heavy penalty of ₹ 18000/-upon them. Further the Appellants are also willing to pay back the duty involved in the inputs obtained under the cover of CT-3 Certificate for manufacture of final excisable products i.e. made up articles. The Appellants contentions are that the total duty liability comes .....

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ce of such non excisable goods to the job worker. I see merit in the above contentions. I hold that no duty of Chenille Rugs (made-up articles) could possibly be demanded from the Appellants when no such Chenille rugs had been manufactured in their factory. At the most duty, if any, involved in the semi-finished Jacqarded fabric cleared in running length to the job workers could be demanded from the Appellants. 2. The appellant is in appeal on the ground that the goods cleared from the factory o .....

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re not liable to Central Excise duty. It has been argued that clearance to job-worker was made under provisions of Notification No. 1/1995-CE and hence in the case of no return of goods after job-work, provisions of the same notification shall apply and provisions of Section 3 of the Act are not applicable in this case. It was argued that as per proviso to para 5 of the said Notification, as inserted by Notification No. 11/2000-CE dated 1.3.2000 where the goods cleared from 100% EOU are not exci .....

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Ltd. The finished goods processed/manufactured along with waste and scrap were required to be returned within 30 days of the receipt of the bonded goods. Since all goods have not returned in the period specified, it was alleged that they are not eligible for benefit of duty under Notification No. 1/95 and 53/97 dated 13.6.1997 read with erstwhile Rule 173M of Central Excise Rules, 1944. On this ground, customs duty involved was demanded. In this regard, provisions of clause 5(b), 7 & 8 of No .....

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hin hundred per cent Export Oriented Unit and such articles (including rejects, waste and scrap material arising in the course of manufacture of such articles) even if not exported out of India, are allowed to be sold in India, in accordance with the Export and Import Policy, on payment of duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of customs duty on .....

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