TMI Blog2020 (3) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... imately received by their own Baddi Unit. However, as regard the use of the goods, there is no evidence on record. Therefore, the only for the reason that the goods were transferred to their Baddi Unit, the exemption could not be denied subject to verification that the said transferred goods have been used in the Baddi Unit. The Adjudicating Authority is directed to ascertain the fact of end use of the goods in Baddi Unit. And if it is found that goods were used in the manufacture of final excisable goods, the appellant shall be entitled for the exemption - appeal is allowed by way of remand to the Adjudicating Authority. - C/28/2011-DB - Final Order No. A/11682/2019-WZB/AHD - Dated:- 20-8-2019 - Shri Ramesh Nair, Member (J) and Raju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that as per the notification, the condition prescribed is that the imported goods should be used in the manufacture of the excisable goods specified in the list 3. There is no dispute that the goods so transferred from their Indrad Unit to their Baddi Unit was received and used for the manufacture of excisable goods. Therefore, even though the goods were transferred, the same is eligible for exemption under Notification No. 21/2002-Cus. Without prejudice he further submits that since the imported goods is drug, it is also covered under clause A of S. No. 80 which does not contain any condition of following the Conditional Duty Rules, 1996. Therefore, as per clause A also they are eligible for exemption without following any condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer of goods from their Indrad Unit to their Baddi Unit. And after transfer of goods, the Jurisdictional Officer of Baddi Unit has issued certificate regarding receipt of the goods in the Baddi Unit. Therefore, there is no dispute that the goods were ultimately received by their own Baddi Unit. However, as regard the use of the goods, there is no evidence on record. Therefore, we are of the view that only for the reason that the goods were transferred to their Baddi Unit, the exemption could not be denied subject to verification that the said transferred goods have been used in the Baddi Unit. Therefore, the Adjudicating Authority is directed to ascertain the fact of end use of the goods in Baddi Unit. And if it is found that goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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