https://www.taxtmi.com/caselaws?id=335565 Notification No. 43/2001-CE was construed to require that goods manufactured from duty-free raw materials be used for export, not that the same assessee must itself complete the export. As the intermediate goods supplied by the appellant were used in the manufacture of export goods and those goods were actually exported, the export condition was satisfied. In the absence of any finding of violation of the notification, the duty demand was held unsustainable and the objection that the appellant was not the final exporter was rejected. en-us Wed, 21 Sep 2016 00:00:00 +0530 Mon, 21 Aug 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335565 Notification No. 43/2001-CE was construed to require that goods manufactured from duty-free raw materials be used for export, not that the same assessee must itself complete the export. As the intermediate goods supplied by the appellant were used in the manufacture of export goods and those goods were actually exported, the export condition was satisfied. In the absence of any finding of violation of the notification, the duty demand was held unsustainable and the objection that the appellant was not the final exporter was rejected. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335565