2015 (4) TMI 1073

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.... M. Rammohan Rao, DC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported raw materials duty free as well as paying Customs duty and used the same in manufacture of exportable goods. Also domestically procured raw materials paying excise duty were used in such manufacture. However, a fraction of duty free imported goods were used in the process of manufa....

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.... goods then drawback is deniable. But that is not the case. Appellant used both import duty free goods as well as excise duty paid goods in manufacture and only fraction of the imported goods were used in the process of dyeing which lost identity. Therefore, appellant cannot be denied drawback claim since excise duty paid goods were also used in manufacture of exportable goods. 2.2 Further....

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....nder the exemption notification, as well as using excise duty paid raw materials. A fraction of duty-free imported raw materials when used in dyeing, that lost identity thereof by its nature in the processing. Appellant had fulfilled the export obligation. 5.2 It is an admitted fact that in the course of manufacture, certain inputs used have suffered excise duty and also import duty free. ....