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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