https://www.taxtmi.com/caselaws?id=153458 The Supreme Court remanded a case involving a 100% export-oriented unit manufacturing hydrogen peroxide for fresh consideration. The issue revolved around whether imported items used in production were raw materials or consumables. The Tribunal determined these items were consumables, not raw materials, allowing the assessee's appeals and dismissing Revenue's appeals. The Commissioner's previous orders were upheld as legal and correct, concluding that duty and penalties were not sustainable. en-us Tue, 17 Mar 2009 00:00:00 +0530 Tue, 23 Jul 2013 17:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153458 The Supreme Court remanded a case involving a 100% export-oriented unit manufacturing hydrogen peroxide for fresh consideration. The issue revolved around whether imported items used in production were raw materials or consumables. The Tribunal determined these items were consumables, not raw materials, allowing the assessee's appeals and dismissing Revenue's appeals. The Commissioner's previous orders were upheld as legal and correct, concluding that duty and penalties were not sustainable. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153458