2013 (10) TMI 625

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..... e for the benefit of the Notification- Held that:- Revenue was not disputing the fact that imported goods were used for the intended purpose i.e. for the manufacture of refined oil - The Commissioner (Appeals) also noted that for subsequent period the jurisdictional Deputy Commissioner had allowed the respondents to send the imported material to M/s Warana Soya Industries for processing i.e. refi .....

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..... s by availing the benefit of Customs Notification No. 16/2000-Cus dated 1.3.2000. The respondent made import of Soya bean Crude Oil at concessional rate of duty. The respondent sent the imported Soya bean Crude Oil directly to the factory of M/s Varana Soya Industries Ltd where the goods were processed and finished goods i.e. Refined Soya bean Oil was sold from there by preparing sales bills in th .....

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..... ore the demand was rightly made. 5. We find the Revenue is not disputing the fact that imported goods were used for the intended purpose i.e. for the manufacture of refined oil. The Commissioner (Appeals) also noted that for subsequent period the jurisdictional Deputy Commissioner has allowed the respondents to send the imported material to M/s Warana Soya Industries for processing i.e. refining .....

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