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TMI Blog2017 (1) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Anil Choudhary : This appeal is filed by the Revenue against Order-in-Appeal No.146-CE/NOIDA/2006 dated 29.11.2006. 2. The brief facts of the case are that the respondents are engaged in the manufacture of various auto components viz., Bracket Assembly, Bracket Assembly mounting, Stab bar, Seat Spring etc. falling under Tariff Entry No.87089900 of the First Schedule to the Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 to December, 2005 for an amount of Rs. 45,08,112/-. 4. Pursuant to SCN, the above claims were rejected vide O-I-O dated 31.05.2016 by the Deputy Commissioner Central Excise, Noida observing that goods have been cleared to 100% EOU under CT-3 certificate, without payment of duty. Such goods after further processing were subsequently exported by the EOU (M/s Delphi). The meaning of export as de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with manufacture or packing of articles for export of goods or services, into EOU (user industry) from the whole of the duty of excise under Section 3 of Central Excise Act, subject to the condition that (i) the user industry brings goods directly from the factory of manufacture or warehouse, (ii) goods are used by the user industry, (iii) the user industry disposes of the said goods or artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise officer in charge of the EOU, specifying the quantity of excisable goods, which can be purchased from a specified manufacturer, for the EOU. 6. Ld. Counsel for respondent further relies on the ruling of Hon'ble Gujarat High Court in case of Commissioner of Central Excise & Customs v/s NBM Industries, 2012 (276) E.L.T. 9 where it have been held, Refund of Cenvat credit was avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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