https://www.taxtmi.com/caselaws?id=127039 Rule 19(2) permits duty-free removal of goods from a factory, warehouse, or other premises for use in manufacture or processing of export goods, provided the prescribed export procedure is followed. The expression "any other premises" is broad enough to cover supplies cleared under CT-3/Annexure-I to a 100% EOU or exporter, so export benefit cannot be denied merely because the supplier was not the direct manufacturer. On that basis, the credit reversed in relation to the clearance was refundable, and the rejection of refund was set aside with consequential relief. en-us Mon, 10 Nov 2008 00:00:00 +0530 Tue, 12 Feb 2013 10:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127039 Rule 19(2) permits duty-free removal of goods from a factory, warehouse, or other premises for use in manufacture or processing of export goods, provided the prescribed export procedure is followed. The expression "any other premises" is broad enough to cover supplies cleared under CT-3/Annexure-I to a 100% EOU or exporter, so export benefit cannot be denied merely because the supplier was not the direct manufacturer. On that basis, the credit reversed in relation to the clearance was refundable, and the rejection of refund was set aside with consequential relief. Case-Laws Central Excise Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127039