2004 (7) TMI 130

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..... st the order-in-appeal passed by the Commissioner (Appeals). The appellant is a 100% E.O.U. and are engaged in the manufacture of yarn. Appellant receives semi-finished yarn without payment of duty under CT-3 certificate issued by competent authority and thereafter processes the yarn. The processed yarn was exported. The duty was demanded in the impugned order in respect of the semi-finished yarn .....

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..... sputed by the Revenue and as the Board Circular the demand is not sustainable. 4. The contention of the Revenue is that as per the provision of Notification No. 1/95-C.E. the 100% EOU have to manufacture the goods out of non- duty paid raw material. As the appellants are not manufacturing any goods as per provisions of Section 2(f) of Central Excise Act they are not entitled to this benefit. 5 .....

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