2014 (7) TMI 147 - AT - Central Excise

100% EOU - Benefit of notification No. 23/2003 - Revenue s contention is that in terms of proviso to Section 5A, under which the said notification has been issued, notification so issued are meant for domestic units unless it is specifically mentioned to be applicable to 100% EOU. - Held that - there is specific mention in notification for benefit to export oriented unit inasmuch as the exemption is to the goods manufactured in the export oriented undertaking. As such, the department s only submission for denial of benefit of notification in question is against the very nature of the notification itself - Decided against Revenue.

Summary

The appellate tribunal ruled in favor of the respondent, a 100% EOU, stating that notification No. 23/2003 applied to them as it specifically mentioned benefits for export-oriented units. The revenue's appeal was rejected as it went against the nature of the notification.