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2016 (12) TMI 911 - CESTAT NEW DELHI

2016 (12) TMI 911 - CESTAT NEW DELHI - TMI - Demand - 100% EOU - manufacture of pharmaceutical medicines - clean room panels - Held that: - We note that the duty free procurement of these items have been approved by the Development Commissioner who in his LoP dated 28.04.2006 elaborately listed these items for concession. When the competent authority approved these items for concession denial of the same is not correct. The Tribunal in Ginni International Limited vs. CCE, Jaipur [2001 (9) TMI 16 .....

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: B. Ravichandran: The appeal is against order dated 26.03.2010 of Commissioner (Appeals) Jaipur-I. The appellants are operating as 100% EOU and are engaged in the manufacture of pharmaceutical medicines. They have purchased clean room panels, wall panels, riser panel, double view glass, double glazed view glass for door panels etc. of construction of classified controlled clean room for the manufacture of their final product. This is in accordance with goods manufacturing practice in terms of D .....

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ion No. 23/2003. Accordingly, proceedings were initiated resulting in the original order confirming the demand of ₹ 11,17,763/-. On appeal, the order was confirmed. 3. We have heard the ld. Counsel for the appellant and the ld. AR for Revenue and also examined the appeal records including the written submission. 4. Revenue denied the benefit of exemption for the above mentioned goods under Notification No.22/2003-CE. It is the case of the appellant that the subject goods were procured duty .....

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note the Hon ble Supreme Court in Moser Baer India Ltd. vs. CC, Noida - 2015 (325) ELT 236 (SC) held that for exemption in such situation the goods can be used for purpose of manufacture of articles or for being used in connection with production. The Hon ble Supreme Court allowed concession under similar set of facts for items imported like epoxy resin, pyrolitic reflective toughened glas etc. used for construction of manufacturing unit. Though, the Hon ble Supreme Court was dealing with provi .....

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