https://www.taxtmi.com/highlights?id=94887 CESTAT allowed the appeal of the manufacturer-exporter under the Target Plus scheme, holding that use of imported inputs under Customs Notification No. 73/2006-Cus through a job worker did not violate condition (3) of the exemption. The Tribunal interpreted "own use" to include manufacture through job-work facilities, relying on a coordinate bench ruling in Silver Line Plastpack and a supporting Public Notice, and noted the absence of any allegation or finding that the goods were sold to the job worker. The impugned demand was set aside, and the duty credit entitlement under the Target Plus scheme was held to be validly availed. en-us Tue, 09 Dec 2025 12:35:29 +0530 Tue, 09 Dec 2025 12:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94887 CESTAT allowed the appeal of the manufacturer-exporter under the Target Plus scheme, holding that use of imported inputs under Customs Notification No. 73/2006-Cus through a job worker did not violate condition (3) of the exemption. The Tribunal interpreted "own use" to include manufacture through job-work facilities, relying on a coordinate bench ruling in Silver Line Plastpack and a supporting Public Notice, and noted the absence of any allegation or finding that the goods were sold to the job worker. The impugned demand was set aside, and the duty credit entitlement under the Target Plus scheme was held to be validly availed. Highlights Customs Tue, 09 Dec 2025 12:35:29 +0530 https://www.taxtmi.com/highlights?id=94887