2007 (2) TMI 538

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.... : P.G. Chacko, Member (J)]. -  The appellants had imported EVA film sheet and filed a Bill of Entry on 14-2-97 for its clearance claiming, inter alia, the benefit of Central Excise Notification No. 205/88, dt. 25-5-88 (Sl. No. 18) in respect of Additional Duty of Customs (CVD). The said Notification had granted full exemption from payment of duty of excise on "parts consumed within the fact....

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....nt appeal. 2. Shri Ragunaathan, Managing Director of the company submitted that EVA film sheet was not manufactured in this country and hence the same was necessarily to be imported for the purpose of manufacturing 'Solar photovoltaic modules and panels'. He submitted that it was with intent to popularize non-conventional energy sources such as 'Solar photovoltaic modules and panels' that th....

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....rom payment of duty of excise on "parts consumed within the factory of production of such parts for the manufacture of goods specified at Sl. Nos. 1 to 17 above". Learned Commissioner (Appeals) observed that "the goods imported are consumed/used in the production not of parts but of the finished goods viz. solar photovoltaic module". Obviously "parts consumed within the factory of production of su....