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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

100% EOU - Not owing lease has not debarred the appellant to ...


Export Unit Can Quarry Granite Without Lease, Entitled to Benefits if Processing State-Procured Granite Under Agreement.

April 29, 2015

Case Laws     Central Excise     AT

100% EOU - Not owing lease has not debarred the appellant to quarry granite and process the same. If the condition of processing of procured granite from the quarry of the State under an agreement is fulfilled by the 100% EOU appellant, benefit of the notification is undeniable since any denial thereof would defeat the object thereof - AT

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