2015 (10) TMI 445

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..... iable to duty under the provisions of Section 3 of the Central Excise Act, 1944, by virtue of Notification No. 8/1997 - Held that:- question is answered in favour of the assessee by another judgment of this Court in 'Commissioner of Central Excise, Surat-I v. Favourite Industries' [2012 (4) TMI 65 - SUPREME COURT OF INDIA] - Decided against Revenue. - Civil Appeal No. 2621 of 2006 with Civil Appe .....

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..... s of Section 3 of the Central Excise Act, 1944, by virtue of Notification No. 8/1997. The aforesaid issue now squarely stands covered in favour of the assessee by the judgment of this Court in 'Virlon Textile Ltd. v. Commissioner of Central Excise, Mumbai [2007 (211) ELT 353]. Another issue is as to whether the purchase of goods/ raw material from another EoU would be treated as indigeno .....

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