2014 (12) TMI 274

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..... imported - Held that:- there is no evidence to show that this achievement was made without using the goods imported/sourced indigenously. Secondly the observation of the learned original adjudicating authority that the consumables were not consumed also was without basis. In the absence of any evidence to show that the consumables were not used for production of export goods which were apparently .....

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..... a. the unit did not commence commercial production, b. there is no evidence to show that the goods obtained duty free were put to use, c. depreciation will be admissible only when the goods are put to use'. The learned Commissioner(Appeals) held that the observation that there was no production at all is not correct in view of the fact that the appellant had fulfilled export obligation to the exte .....

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..... re consumed are not based on any evidence. In the absence of any evidence to show that the consumables were not used for production of export goods which were apparently produced in view of the fact that 5.31% of export obligation has been fulfilled, the observation of learned Commissioner(Appeals) that consumables were consumed has to be accepted. The Revenue is in appeal on the ground that the d .....

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