https://www.taxtmi.com/caselaws?id=328752 Goods cleared without duty for export did not lose the benefit of Rule 19(2) of the Central Excise Rules or Notification No. 43/2001-CE (NT) merely because they were routed through a merchant exporter and delivered directly to a manufacturer-exporter for further manufacture and export. The clearance records, export bond, and procedural declarations showed that the goods were removed at the merchant exporter's instance, intended for export, and in fact underwent further manufacture before export. On those facts, the export-oriented scheme was satisfied and exemption could not be denied for lack of first movement to the merchant exporter's premises; the denial was set aside. en-us Tue, 17 Nov 2015 00:00:00 +0530 Mon, 13 Jun 2016 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328752 Goods cleared without duty for export did not lose the benefit of Rule 19(2) of the Central Excise Rules or Notification No. 43/2001-CE (NT) merely because they were routed through a merchant exporter and delivered directly to a manufacturer-exporter for further manufacture and export. The clearance records, export bond, and procedural declarations showed that the goods were removed at the merchant exporter's instance, intended for export, and in fact underwent further manufacture before export. On those facts, the export-oriented scheme was satisfied and exemption could not be denied for lack of first movement to the merchant exporter's premises; the denial was set aside. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328752