2017 (11) TMI 594

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.... various auto components viz., Bracket Assembly, Bracket Assembly mounting, Stab bar, Seat Spring etc. falling under Tariff Entry No.87089900 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant clears the goods manufactured by them on payment of appropriate duty of excise leviable thereon. The appellant avails credit of duty paid on various inputs used by them in or in relation to the manufacture of various final products. 3. During the period January, 2006 to June, 2006, October, 2006 to December, 2006, and January, 2007 to June, 2007 the appellant inter alia supplied goods to M/s. Delphi Automotive Systems Pvt. Ltd., a 100% EOU, without payment of duty in terms of Notification No.22/2003-CE dated 31.03.2003, aga....

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....r the appellant urges that Notification No.22/03-CE provides for exemption from Central Excise Duty when goods specified in Annexure to the notification, are bought in connection with manufacture or packing of articles for export of goods or services, into EOU (user industry) from the whole of the duty of excise under Section 3 of Central Excise Act, subject to the condition that (i) the user industry brings goods directly from the factory of manufacture or warehouse, (ii) goods are used by the user industry, (iii) the user industry disposes of the said goods or articles produced, in the manner as provided, (iv) the user industry executes a bond with the D.C./A.C. of Central Excise, in the prescribed form, for appropriate sum for proper acc....