2015 (9) TMI 820

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...., JJ. For the Petitioner : Shri R. Sudhinder, Advocate For the Respondent : Shri R.K. Grover, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellant is a 100% EOU engaged in the manufacture of tripods using aluminium ingots as raw material procured indigenously and by import. The Central Excise officers on verification of records found that the appellant had clea....

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....er (Appeals). They pleaded that the rejected tripods valued at Rs. 87,350/- were manufactured prior to first import of aluminium ingots on 13/01/2004. As there were no imports prior to that date all raw materials used were indigenous only in respect of rejected tripods manufactured prior to 23/05/2003. These were returned rejected stock from the foreign buyer. Hence it is apparent the tripods clea....

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.... 6. The admitted fact is that the appellant did not maintain separate accounts of raw material during the period. The appellant were admittedly clearing a very small portion of the production (less than 1%) in DTA. It is seen that the tripods cleared in DTA have suffered only concessional rate of duty on the ground that they were made out of indigenous raw material only. It is established by the a....