Eligibility for excise exemption: only units using wholly indigenous raw materials qualify; imported consumables allowed. The excise exemption under Notification No. 8/97-CE for DTA sales by 100% EOUs/FTZ units is available only to units manufacturing goods wholly from indigenous raw materials; units using both imported and indigenous raw materials are ineligible. Use of imported consumables does not disqualify a unit provided all other Notification conditions are met.
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Provisions expressly mentioned in the judgment/order text.
Eligibility for excise exemption: only units using wholly indigenous raw materials qualify; imported consumables allowed.
The excise exemption under Notification No. 8/97-CE for DTA sales by 100% EOUs/FTZ units is available only to units manufacturing goods wholly from indigenous raw materials; units using both imported and indigenous raw materials are ineligible. Use of imported consumables does not disqualify a unit provided all other Notification conditions are met.
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