https://www.taxtmi.com/caselaws?id=122090 The Tribunal upheld the decision in a case involving a 100% EOU sending goods to a job worker, clarifying duty demands and quantification. It was determined that duty was not demanded on goods produced by the EOU but on inputs not received back from the job worker. The duty computation was based on this premise, considering the indigenous nature of the material. The Tribunal rejected the Revenue's appeal, emphasizing the correct application of duty provisions based on the source of goods and concluding that duty provisions under the Central Excise Act did not apply to goods obtained duty-free from indigenous sources. en-us Mon, 04 Sep 2006 00:00:00 +0530 Wed, 08 Aug 2012 15:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122090 The Tribunal upheld the decision in a case involving a 100% EOU sending goods to a job worker, clarifying duty demands and quantification. It was determined that duty was not demanded on goods produced by the EOU but on inputs not received back from the job worker. The duty computation was based on this premise, considering the indigenous nature of the material. The Tribunal rejected the Revenue's appeal, emphasizing the correct application of duty provisions based on the source of goods and concluding that duty provisions under the Central Excise Act did not apply to goods obtained duty-free from indigenous sources. Case-Laws Central Excise Mon, 04 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122090