2014 (6) TMI 514

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..... DABAD] which is held that the appellant is a EOU and segregation of the scrap in his factory would be amounting to manufacture as per the provisions during the relevant period. If that be so, the clearance of paper waste in the DTA would be permissible under the Foreign Trade Policy during the relevant period. We are of the view that the appellant has made out a prima facie case for the waiver of .....

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..... sue involved in this case is regarding the discharge of duty liability on the paper scrap into DTA by a EOU. Revenue authorities are of the view that the appellant cannot clear the said paper to DTA due to the amendment to the policy. We find that the appellant s own case in Final Order Nos. A/2176-2180/WZB/AHD/2011, dated 15-12-2011 [2012 (281) E.L.T. 109 (Tri.-Ahmd.)] which is held that the appe .....

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