TMI Blog2015 (8) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... at were imported by respondent for manufacture of watches, there was some dispute between parties – Whether respondent had used those parts for manufacture of watches in its own factories or not – Held that:- End-use certificate was produced and filed along with additional affidavit before tribunal – Revenue was given time to file response thereto, however no reply was filed which means that averm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that on certain issues, the CESTAT has remanded the case back to the Commissioner for deciding this issue afresh. As regards one issue which related to the end-use of the components that were imported by the respondent herein for manufacture of watches, there was some dispute between the parties as to whether the respondent had used those parts for the manufacture of the watches in its own fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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