2016 (12) TMI 911

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....Sh. Yogesh Agarwal, AR for the Respondent Per: B. Ravichandran: The appeal is against order dated 26.03.2010 of Commissioner (Appeals) Jaipur-I. The appellants are operating as 100% EOU and are engaged in the manufacture of pharmaceutical medicines. They have purchased clean room panels, wall panels, riser panel, double view glass, double glazed view glass for door panels etc. of construction of....

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....was confirmed. 3. We have heard the ld. Counsel for the appellant and the ld. AR for Revenue and also examined the appeal records including the written submission. 4. Revenue denied the benefit of exemption for the above mentioned goods under Notification No.22/2003-CE. It is the case of the appellant that the subject goods were procured duty free and these goods fall within the expression "good....

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....sin, pyrolitic reflective toughened glas etc. used for construction of manufacturing unit. Though, the Hon'ble Supreme Court was dealing with provisions of Notification No. 53/97-Cus, the context and the ratio are equally applicable to the present case while dealing with the similar notification for exemption available to EOU. We note that in GE India Technologies Center vs. CC, Bangalore - 2009 (....