Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 341 - AT - Central ExciseBenefit of exemption under Notification No. .8 /97-CE, dt.01.03.1997 - Goods manufactured by 100% EOU and cleared to Domestic Tariff Area out of raw material/manufactured goods procured from another 100% EOU – Held that:- Benefit of exemption under Notification No.8 /97-CE is available where raw materials supplied by another 100% EOU are used by a 100% EOU and that such raw materials or goods belonging to 100% EOU would constitute raw materials or goods produced or manufactured in India – This issue been concluded by the decision of Supreme Court in Commissioner of Central Excise, Surat -I Vs Favourite Industries [2012 (4) TMI 65 - SUPREME COURT OF INDIA] – Decided against the Revenue.
|