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M/s Jain Irrigation Systems Ltd Versus Commissioner Of Central Excise, Nashik

2016 (3) TMI 519 - CESTAT MUMBAI

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU - Held that:- Appellant have cleared the goods under statutory provisions of Notification No. 43/2001 CE (NT) dated 26/6/2001 read with the provisions of Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001. We agree with the Ld. Counsel that no restriction or prohibition i .....

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on which was issued under Section 5A. The Notification No. 43/2001-CE (NT) and the provisions of Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001 prescribed the procedure for clearance of the goods without payment of duty and the said notification was not under Section 5A, therefore contention of the Adjudicating authority is misleading. We are of the considered view that the demand confirmed by the Adjudicating authority is not sustai .....

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posed penalty of equal amount and also imposed penalty of ₹ 50,000/- on Shri. D.I. Desarda, Vice President (Excise) of M/s. Jain Irrigation Systems Ltd. and penalty of ₹ 10,00,000/- on M/s. GCL Equipments & Machines (P) Ltd. Thane. 2. The fact of the case is that the appellant is 100% Export Oriented Unit situated at Bambhori, Dist: Jalgaon and engaged in manufacture of extruded, moulded and fabricated plastic goods moulded products, foam sheets and other applications, valves, fi .....

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2001. It was contended in the show cause notice that the said Rules are applicable to a manufacturer who intends to avail benefit of notification issued under sub-section (1) of Section 5A of Central Excise Act, 1944 when used for the purpose specified in that notification. The proviso to section 5A stipulates that unless specifically provided in such notification, no exemption therein shall apply to excisable goods, which are produced or manufactured (i) in a free trade zone or a special econo .....

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sions and procedure laid down under Notification No. 43/2001-C.E. (NT) dated 26/6/2001 read with Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001. In the adjudication, Ld. Commissioner confirmed demand on the ground that the appellant being 100% EOU can clear the goods only for export or deemed export. In the present case the buyer i.e. M/s. GCL Equipments and Machines Pvt. Ltd. is not an exporter therefore appellant has wrongly cleare .....

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ation No. 43/2001-CE(NT) dated 26/6/2001 following the provisions of Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001. It is his submission that there is no bar or restriction for supply of goods under the aforesaid provisions to 100% EOU. He further submits that though the appellant have supplied the goods under bond which was executed by the buyer of the goods under which it was undertaken that the goods so supplied by the appellant .....

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009 (243) ELT 639 (Tri. Del.)] 4. Shri. V.K. Shashtri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides. 6. We find that the appellant have cleared the goods under statutory provisions of Notification No. 43/2001 CE (NT) dated 26/6/2001 read with the provisions of Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, .....

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that the appellant have not cleared the goods under any notification which was issued under Section 5A. The Notification No. 43/2001-CE (NT) and the provisions of Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001 prescribed the procedure for clearance of the goods without payment of duty and the said notification was not under Section 5A, therefore contention of the Adjudicating authority is misleading. This issue has been considered by .....

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and on fulfillment thereof, an E.O.U. becomes entitled to the exemption. These are as under:- "(1) the importer has been granted necessary licence for the import of the goods for the said purpose; (2) the import carries out the manufacturing operation in the customs bond and subject to such other conditions, as may be specified by the Assistant Collector of Customs in this behalf; (3) the importer exports out of India hundred per cent or such other percentage, as may be fixed by the said Bo .....

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