EOU Appeal Allowed - Lack of Inquiry on Finished Goods Use

The Appellate Tribunal CESTAT CHENNAI allowed the appeal due to lack of inquiry on the use of finished goods as inputs by the EOU. The Commissioner did not address the issue of accumulated credits being unusable. The decision relied on a precedent from the Hon'ble Gujarat High Court.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal as there was no inquiry to ascertain if the finished goods were used as input by the EOU. The Commissioner failed to examine the issue of accumulated credits not being possible to be utilized. The decision was based on a precedent from the Hon'ble Gujarat High Court.

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