2005 (2) TMI 587 - AT - Central Excise

Summary

Issues:
Interpretation of Notification 8/97 for 100% EOU regarding fabricated garments and waste removal under CT3 certificates.

Analysis:
The case involved an appeal by an 100% EOU regarding the removal of fabricated garments and waste under the provision of Notification 8/97. The Revenue contended that the goods were not eligible for the benefit of the notification as they were not manufactured from raw material in India. The Revenue claimed that since the goods were obtained from other 100% EOU's on CT3 certificates, they were not considered as manufactured in India. The main issue was whether the goods qualified for the benefit of Notification 8/97.

Upon hearing both sides, the Tribunal found that there was no evidence to establish that the printed fabrics were not manufactured by the 100% EOU's in India or that they were imported fabrics. The Tribunal noted that the movements of the goods were covered by CT3 certificates, which are meant for excisable goods manufactured or produced in India. Since the goods in question were found to be manufactured in India, the Tribunal concluded that the benefit of Notification 8/97 could not be denied. The Tribunal also referred to a previous case to support the interpretation of "deemed export."

In conclusion, the Tribunal held that there were no grounds to uphold the Revenue's decision. The order denying the benefit of Notification 8/97 was set aside, and the appeal was allowed. The Tribunal's decision was based on the finding that the goods in question were manufactured in India and therefore qualified for the benefit under the notification.