2004 (7) TMI 130

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....ember (J)]. - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellant is a 100% E.O.U. and are engaged in the manufacture of yarn. Appellant receives semi-finished yarn without payment of duty under CT-3 certificate issued by competent authority and thereafter processes the yarn. The processed yarn was exported. The duty w....

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....e doing certain processes on the semi-finished yarn, this fact is not disputed by the Revenue and as the Board Circular the demand is not sustainable. 4. The contention of the Revenue is that as per the provision of Notification No. 1/95-C.E. the 100% EOU have to manufacture the goods out of non- duty paid raw material. As the appellants are not manufacturing any goods as per provisions of Sect....