9911796707
TMI Blog2014 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... the erstwhile Central, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as "Tribunal") dated 11th December 1997, in appeal, preferred by petitioner, has been challenged. 2. The petitioner at the relevant time was engaged in the manufacturing of Wool Worsted Yarn. It was declared as 100% Export Oriented Unit and entitled to beneficial treatment in terms of revenue and export-im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95. We have perused this Notification. We find that this Notification covers the goods used in or in relation to the manufacture of the export product or the packing material used in packing the export goods. This notification does not cover any other item. No other Notification was brought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure 1 of the notification No. 1/95 CE (hereinafter referred to as „the said goods‟) specifically described in Schedule CE 1995 (5 of 1996) and produced in manufacture in a 100% export oriented undertaking. The exemption notification relied upon in this case i.e. No. 1 of 1995, as amended subsequently, has been placed on record. It states inter-alia that Central government after c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Court has considered the other entries in the list. Each of the entries mentions specifically articles such as material handling equipments, office equipments, spares and consumables thereof, raw materials, components, packaging materials, tools, jigs, fixtures, prototypes, drawing, blue prints and charts. This Court is inclined to reject the petitioner‟s argument that inputs materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 100% export. No other interpretation would be without clear guideline and enable the statutory authority as well as courts to keep increasing the number of articles and goods which have per se no relationship with the manufacturing activities undertaken. 4. For the above reasons, this court finds that there is no infirmity or illegality in the impugned order. The writ petition is accordingly d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
