2015 (4) TMI 520

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods imported under EPCG Scheme were installed: It is seen from the exemption notification 110/95-Cus. that "export obligation" in relation to importers other than those rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification. Thus it is evident that the condition of the exem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods under the EPCG licence claiming the benefit of Notification No. 110/95-Cus. and were required to fulfil export obligation relating thereto as per the condition of the said exemption notification. The appellants were required to produce within 30 days of the expiry of each year from the date of issue of licence from 2nd year onward evidence showing the extent of export obligation fulfilled a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... EXIM 1992-97 policy. Accordingly, the impugned demand was confirmed. 3. In the appeal papers, the appellants have contended that they have already submitted the export obligation discharge certificate and therefore the demand should not have been raised. They cited the judgment in the case of Pennar Industries Ltd. Vs. CCE, Hyderabad -2005 (186) ELT 125 in their favour and also the judgment of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... EPCG licence, the appellants have declared that they would be exporting goods produced out of the capital goods imported under the EPCG Scheme. There is clear evidence that the goods exported and counted towards fulfilment of export obligation were not manufactured in the factory where the capital goods imported under EPCG Scheme were installed: It is seen from the exemption notification 110/95-C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d as evidence of discharge of export obligation. The statement should also include a declaration from the exporters confirming that goods exported were manufactured using the capital goods imported under the EPCG Scheme against the particular licence. 5. In the light of the foregoing, we find no infirmity in the impugned order and the appeal is therefore dismissed. - - TaxTMI - TMITax - C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X