https://www.taxtmi.com/caselaws?id=111816 Duty-free POY/PFY procured against CT-2 for manufacture of export goods was held not to attract duty where the record showed actual use in the export stream. Sending part of the material for job work did not sever the manufacturing nexus, because the processed fabrics were brought back and the final cutting and packing at the respondent's premises were treated as incidental and ancillary to completion of manufacture. Procedural objections under Notification No. 49/94-C.E. (N.T.) could not override the substantive position that the duty-free inputs were used in exported products, so the duty demand was set aside. en-us Wed, 26 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 13:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111816 Duty-free POY/PFY procured against CT-2 for manufacture of export goods was held not to attract duty where the record showed actual use in the export stream. Sending part of the material for job work did not sever the manufacturing nexus, because the processed fabrics were brought back and the final cutting and packing at the respondent's premises were treated as incidental and ancillary to completion of manufacture. Procedural objections under Notification No. 49/94-C.E. (N.T.) could not override the substantive position that the duty-free inputs were used in exported products, so the duty demand was set aside. Case-Laws Customs Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111816