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2017 (1) TMI 841 - AT - Central Excise100% EOU - Benefit of N/N. 22/2003-CE - denial on the ground that the condition of use in own unit not satisfied - transfer of capital goods for utilization in their 100% EOU for use with their captive power plant/diesel generating set - Held that: - there have been substantial compliance of the conditions of N/N. 22/2003 - CE, which required that duty-free capital goods acquired by the 100% EOU should be utilised by it for manufacture of goods, which are finally exported. Accordingly, there is no error found in the Order-in-Appeal passed by Ld. Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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