https://www.taxtmi.com/caselaws?id=95825 The exemption claim for clearances by a 100% EOU into the domestic tariff area turned on whether the benefit of Notification No. 8/97-C.E. could be denied without considering Board Circular No. 442/8/99-CX. The circular stated that the exemption could extend to units using imported and indigenous raw materials if the jurisdictional authorities were satisfied, on records and verification of the manufacturing process, that the inputs were indigenous. As the lower authorities had not examined the circular, the matter required fresh scrutiny by the original authority, and the exemption question was remitted for de novo consideration. en-us Mon, 27 Sep 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95825 The exemption claim for clearances by a 100% EOU into the domestic tariff area turned on whether the benefit of Notification No. 8/97-C.E. could be denied without considering Board Circular No. 442/8/99-CX. The circular stated that the exemption could extend to units using imported and indigenous raw materials if the jurisdictional authorities were satisfied, on records and verification of the manufacturing process, that the inputs were indigenous. As the lower authorities had not examined the circular, the matter required fresh scrutiny by the original authority, and the exemption question was remitted for de novo consideration. Case-Laws Central Excise Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95825