2015 (3) TMI 1088

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....facturing various types of yarn. For the said purpose, they are importing the yarns as also indigenously procuring the same without payment of duty. The blended yarn so produced are exported as also cleared to domestic tariff area units. The dispute in the present case is relating to clearance made to DTA units. The applicant has not paid any duty while clearing the said goods in the DTA. According to the Revenue, the applicant is liable to pay the duty as demanded in the show cause notices. The original authority has confirmed the demand after receiving the reply and holding personal hearing. According to the applicant, they have manufactured the goods from indigenously procured material. Further, since they have not availed the cenvat cre....

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....ured out of the indigenously procured material, whether they have a lot register or any other document to prove their claim, the learned counsel submitted that they have not imported the yarn during the said period. However, they have not maintained any lot register or any production document so as to prove their claim that the goods cleared under DTA are manufactured out of indigenously procured material. 3. Learned Commissioner (AR), on the other hand, submitted that this Tribunal in their own case reported in 2014 (312) ELT 324 (Tri.-Mumbai) has decided various issues and he further submitted that it is factually incorrect to state that during the period they have not imported or used any imported material. In support of the same, the l....

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.... 5. At the outset, we observe that the learned counsel for the applicant has admitted that they have no record relating to production, like lot register or issuance of the material etc. so as to prove that the goods cleared under DTA were manufactured out of indigenously procured material. On the contrary, the Commissioner (AR) has produced the evidence in the form of applicants own monthly statutory returns which show that for the period in question, yarn was imported and the same was used in the production. Under the circumstances, we do not see any reason to remand the case for the said purpose. 6. We also note that the benefit of Notification 23/2003 is subject to three conditions which are enumerated below:- "(i) If the goods are p....