2016 (11) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Shri Surjeet  Bhadu, Advocate for the respondent ORDER These appeals by the Revenue are against the order dated 17.02.2006 of the Commissioner (Appeals), Chandigarh. 2. As the appeals are against the same order, they are taken up together for disposal. 3. The brief facts of the case relevant to the present appeals are that the respondents were functioning as EOU engaged in the man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nous machinery also. He relied on para 5.4 of the Handbook Procedure of Import Policy and circular dated 13.5.2005 of the Ministry of Commerce. He allowed the appellant's claim for refund relating to duty on finished goods, consumable and packing material, the appellate authority held that the respondent is liable to pay duty on stock as on the date of final de-bonding only. As the final de-bo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such notification, concession cannot be granted. We find that EOU upon de-bonding wanted to avail concession available to EPCG licence holder in respect of the capital goods already in their possession. We have perused the Policy circular dated 13.5.2005 issued by DGFT which states that the matter has been consulted with CBEC and it is clarified that the goods cleared from EOU under EPCG scheme w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the refund of duty on finished goods, cleared for DTA, the contention of the Revenue is that during the period between date on which no dues certificate issued by the Customs and date of final de-bonding order of the Development Commissioner, unit shall not entitled to claim any exemption for procurement of capital goods or inputs. The respondent paid requisite duty on 24.1.2005 on finished goods....