TMI Blog2005 (5) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... as been made in regard to several inputs imported in 1999-2000 on the ground that the appellant has not achieved the value addition and export obligation. The contention of the learned Counsel for the appellant is that the appellant has been functional as EOU and it had been manufacturing goods with the imported material and exporting the same. The position relating to exports has been indicated i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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