https://www.taxtmi.com/caselaws?id=115035 Exemption under Notification No. 8/97 could not be denied merely because printed fabrics received under CT3 certificates from another 100% EOU were not separately shown as manufactured in India. The record showed no evidence that the fabrics were imported goods or had been brought from outside India as bonded goods under the Customs Act. As CT3 movement applies to excisable goods, the fabrics were treated as goods manufactured in India for notification purposes. The deemed export plea, supported by precedent, was accepted, and the exemption was allowed. en-us Wed, 23 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 12:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115035 Exemption under Notification No. 8/97 could not be denied merely because printed fabrics received under CT3 certificates from another 100% EOU were not separately shown as manufactured in India. The record showed no evidence that the fabrics were imported goods or had been brought from outside India as bonded goods under the Customs Act. As CT3 movement applies to excisable goods, the fabrics were treated as goods manufactured in India for notification purposes. The deemed export plea, supported by precedent, was accepted, and the exemption was allowed. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115035