https://www.taxtmi.com/caselaws?id=203901 Notification No. 35/02, effective from 24.06.02, barred inter-unit transfer of raw materials, consumables and fuels by a 100% EOU whether the recipient unit was inside or outside the zone. Transfers of HSD oil made during 24.06.02 to 03.07.02 therefore fell under the amended restriction and became dutiable. The later withdrawal of permission in 2003 did not change the position, because the amendment itself had already removed the earlier protection for such clearances. The duty demand was accordingly upheld. en-us Tue, 19 Apr 2011 00:00:00 +0530 Sat, 08 Jun 2013 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203901 Notification No. 35/02, effective from 24.06.02, barred inter-unit transfer of raw materials, consumables and fuels by a 100% EOU whether the recipient unit was inside or outside the zone. Transfers of HSD oil made during 24.06.02 to 03.07.02 therefore fell under the amended restriction and became dutiable. The later withdrawal of permission in 2003 did not change the position, because the amendment itself had already removed the earlier protection for such clearances. The duty demand was accordingly upheld. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203901