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TMI Blog2012 (10) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured in India can be received by 100% EOU free of duty; the capital goods are required to be installed within one year and this period can be extended by the jurisdictional Assistant Commissioner on sufficient cause being shown, in this case it is not denied that though the capital goods had been sent to another 100% unit, the same had been received back and were installed in the factory with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods in terms of exemption Notification No. 22/2003-C.E., dated 31-3-2003. The capital goods so received free of duty were transferred to another 100% EOU under intimation to the Department and thereafter the same were received back in September, 2010. The Department being of the view that the appellant are not entitled for receipt of the duty free capital goods in their factory as the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case, though the capital goods were transferred to another unit, the same were received back and installed within one year of receipt for use in the factory; that the condition of notification has been satisfied; that Commissioner while confirming the duty demand has ignored the fact that the duty free goods had been received and installed within the stipulated period; that transfer of capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty; the capital goods are required to be installed within one year and this period can be extended by the jurisdictional Assistant Commissioner on sufficient cause being shown, in this case it is not denied that though the capital goods had been sent to another 100% unit, the same had been received back and were installed in the factory within the stipulated period and thereafter the same we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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