100% EOU - Since it is an admitted fact that the respondent ...

Assessee's 100% EOU Meets Value Addition Norms; No Breach of Exemption Conditions, Demand Unsustainable Under Export-Import Policy.

April 27, 2023

Case Laws Central Excise AT

100% EOU - Since it is an admitted fact that the respondent assessee had achieved value addition norms of about 25% and if we go by the minimum percentage of value addition prescribed in the exim policy, it is found that there has not been any substantial violation of value addition norms by the respondent’s 100% EOU. Thus there are no violation of the conditions of the exemption notification. - No demand can sustained - AT

View Source

← Previous Next →

100% EOU - Since it is an admitted fact that the respondent ...

Assessee's 100% EOU Meets Value Addition Norms; No Breach of Exemption Conditions, Demand Unsustainable Under Export-Import Policy.

April 27, 2023

Case Laws Central Excise AT

You may also like:

100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final...

100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by...

100% EOU - Goods cleared by the EOU for sale within India - Benefit of exemption where the EOU is registered with Excise Department - Scope of CBEC circular given...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

100% EOU - there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and...

The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was...

Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can...

100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

Quick Updates: