9911796707
TMI Blog1996 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The issue in the appeal relates to eligibility to the benefit of exemption under Notification No. 123/81. Under this notification, the benefit has been allowed in respect of capital goods, components, raw materials, consumables, spares and packaging materials brought in the factory in connection with the manufacture and packaging of articles for 100% EOU unit subject to among ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/s. Everest Building Products. Ltd. v. CCE reported in 1994 (71) E.L.T. 687 (Tribunal) = 1994 (53) ECR 19 and the Tribunal in the context of Notification No. 272/79, dated 18-10-1979 wherein it has held that the benefit would be available even in respect of the asbestos sheets which are used for roofing in the Kandla free trade zone. He pleaded the [position] being similar the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods should be used in the manufacture of the goods meant for export. Admittedly, the term used in the manufacture of has a restricted meaning, while the term used in connection with the manufacture of has a wider a connotation. In the above view of the matter, we hold that the learned lower authority has rightly held that the appellants would not be eligible to the benefit of the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory the appellants, in fairness, they cannot be held to be liable to pay duty for those goods unless the appellant had under taken the liability to pay duty in case these goods were not used for the purpose for which the certificate was issued. The question of liability of the appellant will have to be examined in this case. We, while holding that the goods are not eligible to the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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