https://www.taxtmi.com/caselaws?id=96382 Notification No. 123/81-C.E. was read as extending exemption to capital goods and other specified goods brought into a 100% Export Oriented Unit in connection with manufacture and packaging of articles, not only goods directly used in production. The Tribunal treated the wording as broader than a narrow use-based test and referred to an earlier decision where eligibility depended on the relevant certificate and the nature of the goods. The impugned order was set aside and the matter was remanded to the original authority for fresh decision after hearing the appellants. en-us Fri, 18 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96382 Notification No. 123/81-C.E. was read as extending exemption to capital goods and other specified goods brought into a 100% Export Oriented Unit in connection with manufacture and packaging of articles, not only goods directly used in production. The Tribunal treated the wording as broader than a narrow use-based test and referred to an earlier decision where eligibility depended on the relevant certificate and the nature of the goods. The impugned order was set aside and the matter was remanded to the original authority for fresh decision after hearing the appellants. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96382