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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

100% EOU - denying the benefit of exemption on the ground of use ...


100% Export Oriented Units remain eligible for exemption benefits even when using imported wax, classified as a consumable.

December 18, 2011

Case Laws     Central Excise     AT

100% EOU - denying the benefit of exemption on the ground of use of imported inputs - the benefit of the exemption under the relevant notification cannot be disallowed on the ground of use of imported wax as wax has already been held to be a consumable and not a raw material...... - AT

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