2011 (3) TMI 1583 - SCH - Central Excise

Duty demand - Rejects and Waste of grey fabrics and twisted yarn cleared by the appellants from their E.O.U. to the domestic tariff area - no valid permission for D.T.A. sale - duty concession in terms of Notification No. 20/98-C.E., dated 18-7-1998 - exemption can be extended only in the event the finished goods were manufactured from indigenous raw materials.

Summary

The Supreme Court dismissed the appeal as the issue had already been decided against the revenue in a previous case, which was followed in several other cases. The revenue's argument that the cases were not similar was rejected, and the appeal was dismissed following the precedent set in the earlier decision.