https://www.taxtmi.com/caselaws?id=87885 An exemption notification limited to goods used in or in relation to manufacture of export products, and to packing material for export goods, does not extend to locally procured cement for a 100% EOU unless the notification expressly covers it. Treating cement as capital goods for setting up the unit was insufficient to bring it within Notification No. 1/95. The duty benefit was therefore unavailable on the stated facts, and the exemption claim failed. en-us Thu, 11 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87885 An exemption notification limited to goods used in or in relation to manufacture of export products, and to packing material for export goods, does not extend to locally procured cement for a 100% EOU unless the notification expressly covers it. Treating cement as capital goods for setting up the unit was insufficient to bring it within Notification No. 1/95. The duty benefit was therefore unavailable on the stated facts, and the exemption claim failed. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87885