TMI Blog2016 (12) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is meant for use in the export goods. Moreover the supplies under N/N. 49/94-CE(NT) is against the advance licence to the holder of the advance licence. This supplies are also treated as deemed export in terms of Export and Import Policy. For all this reasons the supplies made by the appellant under bond which is meant for use in the export goods cannot be treated at par with the non duty paid goods or exempted goods. The final product supplied by the appellant against CT-2 certificate cannot be treated as nil duty or exempted goods. In such a case the intermediate goods will be entitled for N/N. 67/95-CE, hence the demand on the intermediate product i.e. phosphoric acid is not tenable - appeal allowed - decided in favor of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 22.9.94 against CT-2 certificate for the purpose of use in the export goods. He further submits that in the present case also the goods were cleared falling under Chapter X against the CT-2 certificate issued by the buyer in terms of Notification No. 49/94-CE (NT). As per the said notification the goods are required by the buyer for use in the export goods, therefore the clearance of the appellant should not be treated as exempted goods consequently intermediate goods i.e. Phosphoric Acid will remain under exemption in terms of Notification No. 67/95-CE. He further submits that the show cause notice was issued invoking the extended period of demand. He submits that the appellant have declared the Phosphoric Acid in their declaration fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) J.K. Spinning and Weaving Mills Ltd. Another Vs. Union of India and others 1987 (32) E.L.T. 234 (S.C.) 4. We have carefully considered the submissions made by both the sides, we find that the appellant have cleared the final product against CT-2 certificate issued by the buyer of the goods in terms of Notification No. 49/94-CE (NT). As per this notification the goods supplied by the appellant is meant for use in the export goods as per the following clause of the notification- (ii) that the intermediate goods are supplied against an Advance Release Order to an ultimate exporter for use in the manufacture of resultant articles; (iii) that the quantity of intermediate goods removed without payment of duty does not exceed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the goods supplied by the appellant is meant for use in the export goods. Moreover the supplies under Notification No. 49/94-CE(NT) is against the advance licence to the holder of the advance licence. This supplies are also treated as deemed export in terms of Export and Import Policy. For all this reasons the supplies made by the appellant under bond which is meant for use in the export goods cannot be treated at par with the non duty paid goods or exempted goods. This view is supported by this Tribunal decision in the case of Samcar Glass Ltd. (supra) the relevant paragraphs are as under: 11. It is not the case of the Revenue that the final TV glass shells were exempt from the whole of duty of excise leviable thereon or chargea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . dated 16-3-1995 on the intermediate goods consumed therein could not be denied as it could not be said that their final product was exempt from the whole of duty or chargeable to nil rate of duty, under the law, during the period in dispute. 13. The case of the appellants is in fact squarely covered by the ratio of the law laid down by the Tribunal in CCE, Vadodara v. Steelco Gujarat Ltd., 2000 (121) E.L.T. 557. In that case it had been observed that Rule 13 of the Rules is applicable to the manufacturer as well as to the supplier of the goods sent to the exporter in terms of Notification No. 47/94-C.E. The Tribunal observed that the goods having been supplied by the manufacturer by following Chapter X Procedure, to an exporter, coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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