DTA sales by 100% EOUs - Eligibility for the benefit of Notification No. 8/97-CE,dated 1.3.97 - Clarification

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..... 8/87-CE dated 1.3.97 which exempts the finished products, rejects, wastes or scraps specified in the Schedule to the Central Excise Tariff Act, 1985 and produced or manufactured, in a 100% EOU or FTZ wholly from the raw materials produced or manufactured, in India and sold the DTA from so much of duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944, as in excess of an a .....

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..... nits which manufacture goods only from indigenous raw-materials. b. In respect of situation (ii) a Unit is eligible for the benefit of Notification 8/97-CX, ibid, even if, imported consumables are used since the Notification does not debar the use of imported consumables, provided other conditions of the said Notification are satisfied. 3. All pending disputes may be decided in light of afores .....

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