https://www.taxtmi.com/caselaws?id=97328 Plastic agglomerate made by re-processing plastic waste and scrap in an Indian 100% Export Oriented Undertaking was treated as eligible for exemption under Notification No. 5/98-C.E. The exemption applied where the goods fell within Chapter Headings 39.01 to 39.14 and the re-processing was carried out in India, including within the EOU unit. The note also records that an earlier decision between the same parties had accepted the same product for exemption and that the Revenue's circular had already been struck down by High Courts. The stated effect is that the exemption conditions were satisfied and relief was maintained. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97328 Plastic agglomerate made by re-processing plastic waste and scrap in an Indian 100% Export Oriented Undertaking was treated as eligible for exemption under Notification No. 5/98-C.E. The exemption applied where the goods fell within Chapter Headings 39.01 to 39.14 and the re-processing was carried out in India, including within the EOU unit. The note also records that an earlier decision between the same parties had accepted the same product for exemption and that the Revenue's circular had already been struck down by High Courts. The stated effect is that the exemption conditions were satisfied and relief was maintained. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97328