2010 (4) TMI 464

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..... ied to Sivaparvathi Textiles, while the requirement under the notification was that excisable goods can be procured without payment of duty and cleared for the purpose of use in the manufacture or processing of export goods and their exportation out of India to any country except Nepal and Bhutan. Held that - condition of notification that goods used for manufacture/processing of export goods sati .....

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..... the goods were supplied to Sivaparvathi Textiles, while the requirement under the notification was that excisable goods can be procured without payment of duty and cleared for the purpose of use in the manufacture or processing of export goods and their exportation out of India to any country except Nepal and Bhutan. The benefit was denied by the adjudicating authority in respect of 8 invoices. T .....

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..... . Ld. JCDR confirms that the manufactured goods under ARE-3 to the exporters above named is clearly brought out by the documents on record filed by the assessees. In these circumstances, we do not accept the contention of the Revenue that the there has been any procedural lapse and we hold that the conditions stipulated in Notification No. 43/2001 have been fulfilled by the assessees and hence the .....

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