Supreme Court · 2005 INSC 80 · Decided 17 February 2005
Commissioner of Central Excise, Allahabad v. M/S. Ginni Filaments LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 80 · [2005] 2 S.C.R. 137
- Case number
- CIVIL APPEAL No. 5830/1999
- Decided
- 17 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, ALLAHABAD A v. MIS GINNI FILAMENTS LTD. ;FEBRUARY 17, 2005 [S.N. VARIAVA, DR. AR. LAKSHMANAN AND S.H. KAPADIA, JJ.) B Excise Duty : Exemption to goods for I 00% Export Oriented Undertakings (EOUs)­ Eligibility to benefit of exemption under notification no. 123181-CE to b~ :"goods" used in manufacture of cotton or filament yarn-It failed to prove by evidence the participation of AC sheets in manufacture of filament/cotton yarn-Requirement of use or participation D of the "goods" in manufacture of products to be exported out of India, was
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