2018 (6) TMI 771

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....for the Appellant Shri B. Guna Ranjan, Superintendent/AR for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal No. 06/2009 (G) CE, dated 30.01.2009. 2. Heard both sides and perused the records. 3. The relevant facts for consideration, after filtering out unnecessary details are appellant herein is a 100% EOU engaged in the bus....

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.... raised by appellant and confirmed the demands raised alongwith interest and also imposed penalty. Aggrieved by such an order, an appeal was preferred to the first appellate authority. The first appellate authority by the impugned order has upheld the Order-in-Original and dismissed the appeal. 4. Ld. Counsel appearing for the appellant draws our attention to the facts of the case as also the n....

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.... that the goods which have been procured are not capital goods. It is his submission that the lower authorities in coming to such a conclusion with provisions of Notification No. 22/2003 as amended, will not apply. 6. On careful consideration of the submissions made, we find that on factual matrix, there is no dispute as to the fact that the ceiling panels, wall panels, window panes, thermocole....

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....09/6177 Dated 07.01.2009 To, M/s CCL Products (India) Ltd. 7-1-24/2/D, "Greendale", Ameerpeta, Hyderabad-500016. Sir, Sub: 100% EOU - LOP No. per 004(1998)EOU/VEPZ/1998, dated 06.04.1999 & 8/EOU/QPR/270/VEPZ/2004 dated 12.03.2004 - Post facto approval for procurement of indigenous materials etc. - reg. Ref: Your Office letter dated 23.12.2008. ....