https://www.taxtmi.com/caselaws?id=126519 Duty-free removal of cotton yarn under Rule 19(2) of the Central Excise Rules, 2002 for manufacture of export goods is not defeated merely because the finished fabrics are exported through a merchant exporter. The provision does not require the same person who procured the duty-free raw material to personally export the final goods. The decisive issue is proper correlation between the duty-free cotton yarn and the exported fabrics, and the record showed that this correlation had not been examined adequately by the authorities. The demand was therefore not sustainable without fresh examination, and the matter was remanded for reconsideration after hearing the assessee. en-us Fri, 03 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 16:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126519 Duty-free removal of cotton yarn under Rule 19(2) of the Central Excise Rules, 2002 for manufacture of export goods is not defeated merely because the finished fabrics are exported through a merchant exporter. The provision does not require the same person who procured the duty-free raw material to personally export the final goods. The decisive issue is proper correlation between the duty-free cotton yarn and the exported fabrics, and the record showed that this correlation had not been examined adequately by the authorities. The demand was therefore not sustainable without fresh examination, and the matter was remanded for reconsideration after hearing the assessee. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126519