https://www.taxtmi.com/caselaws?id=94621 For duty on DTA clearances by a 100% EOU under Notification No. 101/93-C.E., the benchmark had to be the duty leviable on like domestic goods, so Notification No. 19/88-C.E. could be relied on where it granted nil excise duty on the relevant Chapter 26 goods. The exemption could not be excluded merely because the goods were cleared by an EOU, and the non-availment of input credit condition did not defeat the benefit because no breach of that condition was shown on the record. The assessee was therefore entitled to the notification benefit, and the higher tariff rate was not applied. en-us Fri, 23 Apr 1999 00:00:00 +0530 Fri, 02 Dec 2011 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94621 For duty on DTA clearances by a 100% EOU under Notification No. 101/93-C.E., the benchmark had to be the duty leviable on like domestic goods, so Notification No. 19/88-C.E. could be relied on where it granted nil excise duty on the relevant Chapter 26 goods. The exemption could not be excluded merely because the goods were cleared by an EOU, and the non-availment of input credit condition did not defeat the benefit because no breach of that condition was shown on the record. The assessee was therefore entitled to the notification benefit, and the higher tariff rate was not applied. Case-Laws Central Excise Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94621