2001 (8) TMI 240 - AT - Central Excise

Summary

The issue in this case is whether duty paid on items supplied to a 100% EOU is refundable to the supplier. The authorities held that the claim for refund is not sustainable as the items are not manufactured by the supplier. The notification requires goods to be supplied directly from the manufacturer to the EOU. The appeal for refund was rejected as the supplier is not the manufacturer of the goods supplied. The decision to reject the claim for refund was upheld, and the appeal was dismissed.