https://www.taxtmi.com/caselaws?id=154260 Exemption for quarry-linked capital goods, machinery, spares and consumables used by a 100% export oriented granite unit depends on compliance with the notification conditions and the permitted scope of exports under the EOU scheme. On the facts stated, denial of exemption for the quarry-based inputs was not sustained because the export obligation and net foreign exchange performance were not found adverse. Clandestine clearances to the Domestic Tariff Area remained liable to duty, including on sawn slabs and transferred consumables, but re-quantification was required after giving admissible exemption benefits and cum-duty treatment on realised sale proceeds. en-us Wed, 09 Jun 2010 00:00:00 +0530 Fri, 16 Aug 2013 11:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154260 Exemption for quarry-linked capital goods, machinery, spares and consumables used by a 100% export oriented granite unit depends on compliance with the notification conditions and the permitted scope of exports under the EOU scheme. On the facts stated, denial of exemption for the quarry-based inputs was not sustained because the export obligation and net foreign exchange performance were not found adverse. Clandestine clearances to the Domestic Tariff Area remained liable to duty, including on sawn slabs and transferred consumables, but re-quantification was required after giving admissible exemption benefits and cum-duty treatment on realised sale proceeds. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154260