https://www.taxtmi.com/caselaws?id=176731 Eligibility for exemption was not established because the applicant did not maintain lot registers or production records to show that goods cleared to the Domestic Tariff Area were made solely from indigenous raw materials, and departmental returns indicated use of imported yarn during the relevant period. On that basis, remand was refused as no useful purpose would be served on the factual issue. The claim for full waiver of pre-deposit was also declined because the conditions of Notification No. 23/2003-C.E. were not satisfied, including the requirement that the goods be produced wholly from raw materials produced or manufactured in India and the related Foreign Trade Policy conditions; Notification No. 30/2004-C.E. did not change the interim relief position. Interim protection was granted only on partial deposit. en-us Tue, 03 Mar 2015 00:00:00 +0530 Mon, 28 Dec 2015 20:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176731 Eligibility for exemption was not established because the applicant did not maintain lot registers or production records to show that goods cleared to the Domestic Tariff Area were made solely from indigenous raw materials, and departmental returns indicated use of imported yarn during the relevant period. On that basis, remand was refused as no useful purpose would be served on the factual issue. The claim for full waiver of pre-deposit was also declined because the conditions of Notification No. 23/2003-C.E. were not satisfied, including the requirement that the goods be produced wholly from raw materials produced or manufactured in India and the related Foreign Trade Policy conditions; Notification No. 30/2004-C.E. did not change the interim relief position. Interim protection was granted only on partial deposit. Case-Laws Central Excise Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176731