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2017 (4) TMI 207 - AT - Central ExciseWhether the appellant during the relevant period, being a 100% Export Oriented Unit could have cleared items like scrap into DTA without obtaining permission and without payment of appropriate duty payable thereon? - Held that: - if the claim of the appellant that old machineries which were dismantled and cleared as scrap, were those machineries on which credit as capital goods were not utilised, nothing survives which could enable the department to demand Central Excise duty even if it is a fact that the said scrap was cleared after the appellant being granted status of EOU - since the scrap which has been cleared are in the form of old and used drums and claimed to have been received prior to appellant getting the status of EOU, in the facts of this case, demand of duty on the appellant seems to unwarranted - appeal allowed - decided in favor of appellant.
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