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2016 (8) TMI 625 - CESTAT NEW DELHI

2016 (8) TMI 625 - CESTAT NEW DELHI - TMI - Exemption Notification No. 42/2001 CE(NT) dated 26/6/001 read with notification no. 43/2001-CE (NT) dated 26/6/2001 - benefit of availment - respondent has not supplied the goods directly to SEZ Unit but has supplied the same to M/s. Shree Bajrang Alloys Ltd., who have further supplied the goods to SEZ Units - Whether the clearance of goods to SEZ, amounts to manufacture or not - Held that:- there are two earlier decisions of the Tribunal involving the .....

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w. - Decided against the Revenue - Excise Appeal No. 731/2009-EX[DB] - Final Order No. 52380/2016 - Dated:- 29-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Yogesh Agarwal, DR for the appellant Shri Manish Saharan, Advocate for the respondent ORDER Being aggrieved by the order passed by the Commissioner, who had dropped the proceedings, against the respondent, Revenue has field the present appeal 2. After hearing both the sides, we find that M/s. .....

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