https://www.taxtmi.com/caselaws?id=110227 For clearances by a 100% EOU into the Domestic Tariff Area under Notification No. 8/97-C.E., the applicable circulars did not require a separate manufacturing line, separate machinery, or a separate factory within the factory. The operative requirement was batch-wise segregation supported by proper records and verification of the separate use of indigenous and imported inputs. Claims for benefit under Notification No. 2/95 and objections to penalty under Rule 173Q also required fresh factual and legal examination where the records and input utilisation were being reconsidered. The matter therefore turned on verification of records and input accounting, not on insistence on a separate production line. en-us Tue, 25 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110227 For clearances by a 100% EOU into the Domestic Tariff Area under Notification No. 8/97-C.E., the applicable circulars did not require a separate manufacturing line, separate machinery, or a separate factory within the factory. The operative requirement was batch-wise segregation supported by proper records and verification of the separate use of indigenous and imported inputs. Claims for benefit under Notification No. 2/95 and objections to penalty under Rule 173Q also required fresh factual and legal examination where the records and input utilisation were being reconsidered. The matter therefore turned on verification of records and input accounting, not on insistence on a separate production line. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110227