2014 (7) TMI 147

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..... ed 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. - E/1997-1 .....

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..... has been issued, notification so issued are meant for domestic units unless it is specifically mentioned to be applicable to 100% EOU. We find that the above contention of the learned DR in reference to proviso of Section 5A to be correct but on going through the notification, we find that there is specific mention for benefit to export oriented unit inasmuch as the exemption is to the goods manuf .....

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