2016 (8) TMI 625

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..... ., who have further supplied the goods to SEZ Units - Whether the clearance of goods to SEZ, amounts to manufacture or not - Held that:- there are two earlier decisions of the Tribunal involving the same assessee, i.e., M/s. Shree Bajrang Mettalics and Power Limited, supplying the goods to M/s. Shree Bajrang Alloys Ltd., who were further clearing the same to SEZ Unit. In both the said decisions, i .....

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..... sides, we find that M/s. Shree Bajrang Mettalics Power Ltd. were supplying their final product to M/s. Shree Bajrang Alloys Ltd., who after certain job undertakings were supplying the same to SEZ Unit, by availing exemption Notification No. 42/2001 CE(NT) dated 26/6/001 read with notification no. 43/2001-CE (NT) dated 26/6/2001. Revenues objection is that inasmuch as the respondent has not sup .....

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