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        Central Excise

        DTA sales by 100% EOUs – eligibility for the benefit of Notification No.8/97-CE dated 1.3.97

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        Eligibility for excise concession revoked for EOUs using imported consumables; Notification No.8/97-CE benefit withdrawn for such units. Board rescinded a prior circular extending the benefit of Notification No.8/97-CE to export-oriented units using imported consumables and clarified that the notification's benefit is not available to EOUs that use imported consumables; field formations and trade are to be informed and receipt acknowledged.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Eligibility for excise concession revoked for EOUs using imported consumables; Notification No.8/97-CE benefit withdrawn for such units.

                                Board rescinded a prior circular extending the benefit of Notification No.8/97-CE to export-oriented units using imported consumables and clarified that the notification's benefit is not available to EOUs that use imported consumables; field formations and trade are to be informed and receipt acknowledged.


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