2014 (10) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Per Pradip Kumar Das: The applicant is a 100% EOU, engaged in the manufacture of 'Valve Assemblies and Valve Parts' classifiable under Chapter 84 of CETA, 1985. It is alleged that they have wrongly availed exemption benefit under Notification No.22/2003-CE, dated 31.03.2003 by receiving the inputs without payment of Central Excise duty under CT-3 Certificate, which was mentioned in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Revenue submits that they have mis-declared the description of the final products as valve. They camouflaged of clearances of Warp Rings, which is originally displayed as a textile weaving machinery parts as manufactured by them. 3 Prima facie, We find that the applicant procured inputs without payment of duty under CT-3 Certificate and used in the manufacture of the final products and cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X