2009 (3) TMI 363

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....M/s. INVENTAA Chemicals Ltd. took over a 100% EOU from M/s. Sugam Agro-Tech Ltd. with the approval of the Development Commissioner vide his letter dated 6-12-2007. The Municipal Authorities of Peddapuram, East Godavari District, removed a Loader from the 100% EOU set by M/s. Sugam Agro-Tech Ltd. towards dues of Property tax. The Loader was procured under CT-3 Form vide Notification No. 1/95-C.E. w....

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....% EOU and the Loader in question is required on the 100% EOU to continue the activity of producing and exporting Button Mushrooms. There is no dispute that the Loader removed from the 100% EOU has been restored by the Peddapuram Municipality. In view of the above developments, the duty demand is not justified. The Loader which was obtained on concessional rate of duty was temporarily under detenti....