2013 (7) TMI 341

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..... cleared to Domestic Tariff Area out of raw material/manufactured goods procured from another 100% EOU – Held that:- Benefit of exemption under Notification No.8 /97-CE is available where raw materials supplied by another 100% EOU are used by a 100% EOU and that such raw materials or goods belonging to 100% EOU would constitute raw materials or goods produced or manufactured in India – This issue .....

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..... .1997, as amended from time to time. 3. The referral order assumes a conflict between the decision of the Tribunal in Favourite Industries Vs CCE, Surat -I - 2003 (156) ELT 802 (Tri-Mumbai) and the decision of the Large Bench of the Tribunal in Jaipur Golden Transport Co. Pvt. Ltd. Vs CCE Surat -2007 (215) ELT 503 (Tri- LB). The referral order observed that prima facie, the decision in Favourite .....

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..... from raw materials produced or manufactured in India (the expression employed in Notification No.8 /97-CE), the issue referred for consideration to the Larger Bench no longer survives for adjudication. Reference is rejected, since the issue is concluded by the decision of Supreme Court in Commissioner of Central Excise, Surat -I Vs Favourite Industries 2012 (278) ELT 145 (SC) . (Dictated & Pronou .....

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