https://www.taxtmi.com/caselaws?id=124968 A 100% EOU's clearances were found outside the scope of Notification No. 8/1997-C.E., so the register-maintenance requirements prescribed for units operating under that notification could not be insisted upon. For exemption under Notifications No. 6/1997-C.E. and 23/2003-C.E., the appellant had to establish to the satisfaction of the adjudicating authority that the goods sold in the DTA were manufactured from indigenous raw materials. The matter was therefore remitted for de novo adjudication on the exemption claim, with an opportunity to produce and examine evidence. en-us Tue, 23 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 16:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124968 A 100% EOU's clearances were found outside the scope of Notification No. 8/1997-C.E., so the register-maintenance requirements prescribed for units operating under that notification could not be insisted upon. For exemption under Notifications No. 6/1997-C.E. and 23/2003-C.E., the appellant had to establish to the satisfaction of the adjudicating authority that the goods sold in the DTA were manufactured from indigenous raw materials. The matter was therefore remitted for de novo adjudication on the exemption claim, with an opportunity to produce and examine evidence. Case-Laws Central Excise Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124968