https://www.taxtmi.com/caselaws?id=267747 Clearance of duty-free cotton yarn under Notification No. 43/2001-C.E. (N.T.) was held to satisfy the export condition where the manufactured terry towel fabrics were supplied to a 100% export-oriented undertaking and the final products were exported with proof of export produced. The operative requirement was export of the goods manufactured from the duty-free material, not that the assessee itself must physically export the final product. Following the consistent view on the same notification and identical issue, supply to the export-oriented undertaking was treated as sufficient compliance, and the demand was not sustainable. en-us Fri, 12 Jun 2015 00:00:00 +0530 Fri, 13 Nov 2015 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267747 Clearance of duty-free cotton yarn under Notification No. 43/2001-C.E. (N.T.) was held to satisfy the export condition where the manufactured terry towel fabrics were supplied to a 100% export-oriented undertaking and the final products were exported with proof of export produced. The operative requirement was export of the goods manufactured from the duty-free material, not that the assessee itself must physically export the final product. Following the consistent view on the same notification and identical issue, supply to the export-oriented undertaking was treated as sufficient compliance, and the demand was not sustainable. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267747