2013 (8) TMI 398

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..... 6CE was not fulfilled – Held that:- Exemption notification should be read literally and if once it is found that notification applicable to case of assessee, the same has to be construed having regard to purpose and object it seeks to achieve court followed the judgement of Commissioner of Customs, Amritsar vs. Malwa Industries ltd.(2009 (2) TMI 41 - SUPREME COURT) - while considering serial no.6 .....

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..... -CE dated 1.3.2006 from the payment of CVD. The said claim stands denied by the authorities below on the ground that condition of the notification No.04/2006CE dated 1.3.2006 is not fulfilled. As per Entry 67 of the Notification no.04/2006-CE dated 1.3.2006, it stands claimed by the appellant that CVD is not leviable on the said goods inasmuch as that these goods produced in India are exempt from .....

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..... 009 (235) ELT 214 (SC). Hon ble Supreme Court while considering said serial no.67 of Notification No.04/2006-CE has held that same factory meaning that imported goods are required to be used in the factory belonging to the importer where manufacturing activity takes place. No doubt if the excisable duty is not leviable on manufacture of goods, question of importer paying any additional duty for im .....

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