https://www.taxtmi.com/caselaws?id=114108 The Tribunal granted waiver of pre-deposit of duty pending appeal disposal based on the appellants' prima facie eligibility for the benefit under Notification No. 43/2001-CE. The analysis highlighted that Rule 19 of the Central Excise Rules, 2001 does not mandate procurement for further processing for export, and the goods were removed with permission for processing and return without duty, indicating eligibility for the benefit. However, the claim for benefit under Notification No. 214/86-C.E. was denied as the goods did not fall within the exemption coverage. en-us Tue, 31 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 12:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114108 The Tribunal granted waiver of pre-deposit of duty pending appeal disposal based on the appellants' prima facie eligibility for the benefit under Notification No. 43/2001-CE. The analysis highlighted that Rule 19 of the Central Excise Rules, 2001 does not mandate procurement for further processing for export, and the goods were removed with permission for processing and return without duty, indicating eligibility for the benefit. However, the claim for benefit under Notification No. 214/86-C.E. was denied as the goods did not fall within the exemption coverage. Case-Laws Central Excise Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114108