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K.SREEDHARAN, C.N.B.NAIR
Commissioner of Central Excise & Customs, Indore – Appellant
Versus
Century Denim – Respondent
Per Justice K. Sreedharan :
These are two appeals at the instance of the Revenue. Correctness of orders-in-original No. 19 and 20/Commr./lND-l/CEX/99 dated 26-3-99 passed by the Commissioner of Central Excise and Customs, Indore is under challenge. As per the said order, Commissioner allowed the two manufacturers (respondents herein), namely, M/s. Century Denim and M/s. Maral Overseas Ltd. benefit of Notification No. 8/97 dated 1-3-1997.
2. Respondents in these cases are 100% EOU engaged in the manufacture of cotton fabrics. Century Denim manufacture cotton denim fabrics. Respondent in the other case, namely, Maral Overseas Ltd. are engaged in the manufacture of cotton yarn, cotton fabric and garments. These companies export substantial quantity of their goods to foreign countries. Main Raw material required for the manufacture of denim or yarn and fabric, as the case may be, is cotton entirely purchased locally. According to the manufacturers, the entire raw materials for the manufacture of the finished goods are procured from domestic market and not imported. Notification No. 8/97 prescribed concessional rate of duty for finished goods manufactured by the EOU and allowed produ
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