No Denial of Excise Duty Exemption on Assumption of Use of Goods for Manufacture w.r.t. DTA Clearances: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that excise duty exemptions cannot be denied based on the assumption that goods were used for manufacturing processes relating to Domestic Tariff Area (DTA) clearances. The case involved a dispute over duty exemptions for goods cleared to the DTA under a manufacturing unit. CESTAT held that the assumption of usage for manufacturing was insufficient to deny the exemption, providing relief to the appellant.