https://www.taxtmi.com/caselaws?id=93301 Duty was not demandable on PV blended yarn cleared by a supporting manufacturer where polyester staple fibre was supplied under Rule 191BB for manufacture of export goods under Notification No. 33/90-C.E. The exemption applied because the advance licence holder supplied the intermediate goods against the required release order, the quantity stayed within DEEC entitlement, and the goods were ultimately used in manufacture of exported fabrics. The intermediate processing by the supporting manufacturer did not, by itself, defeat the export-linked exemption scheme. On those facts, the demand under Section 11A of the Central Excise Act, 1944 was unsustainable. en-us Tue, 21 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93301 Duty was not demandable on PV blended yarn cleared by a supporting manufacturer where polyester staple fibre was supplied under Rule 191BB for manufacture of export goods under Notification No. 33/90-C.E. The exemption applied because the advance licence holder supplied the intermediate goods against the required release order, the quantity stayed within DEEC entitlement, and the goods were ultimately used in manufacture of exported fabrics. The intermediate processing by the supporting manufacturer did not, by itself, defeat the export-linked exemption scheme. On those facts, the demand under Section 11A of the Central Excise Act, 1944 was unsustainable. Case-Laws Central Excise Tue, 21 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93301