2016 (12) TMI 902

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent Per S K Mohanty: Brief facts of the case are that the appellants are engaged in the manufacture of Mild Steel Tubes (Black) and Galvanized Mild Steel Tubes, falling under Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. During investigation, the DGCEI Officers noticed that the appellant cleared the input as such to a 100% EOU M/s Tarus India Ltd. of Bhiw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the case of Commissioner of Central Excise, Customs & Service Tax, Hyderabad-I vs Matrix Laboratories Ltd., reported in 2015 (330) ELT 523 (Tri.-Bang). The relevant portion of the said decision is reproduced below: 4. I have considered the submissions. I find that as submitted by the learned counsel, in the case of Solectron Centum Electronics Ltd., the issue before the Tribunal was whether ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icable to the facts of this case. The learned AR objected to this view on two grounds. The first ground was that the decision related to imported goods and not to the goods procured from domestic market. The ratio is in respect of goods procured from outside on which Cenvat credit has been taken. Therefore whether it is imported or obtained from domestic market, the treatment has to be same. There....