2013 (7) TMI 341

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..... the Respondent : Shri S K Mall, Addl. Commissioner (AR) PER : G Raghuram Heard the Id. Departmental Representative and the ld.Counsel appearing for the assessee in question. 2. Vide order dt.20.01.2009 - 2009, the issue referred for consideration to the Larger Bench is whether goods manufactured by 100% EOU and cleared to Domestic Tariff Area out of raw material/manufactured goods procured from .....

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..... ELT 145 (SC) upheld the the judgment of this Tribunal in Favourite Industries and ruled that the 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. In the light of affirmation of t .....

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