TMI Blog2016 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... thority approved these items for concession denial of the same is not correct. The Tribunal in Ginni International Limited vs. CCE, Jaipur [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI] held that the Revenue cannot go beyond the permission granted by the competent authority administering the Foreign Trade Policy - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No.14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 1945. They procured these items against CT-3 certificate issued by the jurisdictional Central Excise officer. The duty free procurement of these items is approved vide LoP dated 17.02.2008 by the Development Commissioner of NEPZ. 2. The Revenue entertained a view that clean room panels are for creation of cabins and they have no role in manufacturing and packaging of goods. These are cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods as per Foreign Trade Policy, 2004-09 included equipments, instruments for quality and pollution control. It is the case of the appellant that the impugned goods are very much required to have a control clean rooms for manufacture of pharmaceutical goods. In this connection, we note the Hon ble Supreme Court in Moser Baer India Ltd. vs. CC, Noida - 2015 (325) ELT 236 (SC) held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lutions Pvt. Ltd. - 2016 (335) ELT 59 (Tri. Mum.) exemption was allowed by the Tribunal for planter up lighter, armstrong mineral fiber, sound absorbing sheets and steel angle suspended system and MS ERW pipe black steel tube, rejecting the contention of the Revenue that these items were not used for development of software by the assessee. 5. We note that the duty free procurement of these i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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