https://www.taxtmi.com/caselaws?id=237181 DTA clearances by a 100% EOU were held ineligible for Notification No. 8/97-C.E. because the assessee could not prove, through reliable records or manufacturing verification, that the goods were made wholly from indigenous inputs; the same zinc kettle was used for imported and indigenous material, and segregation was not possible. The limitation plea also failed because the show cause notice was within time. However, the duty and penalty could not be finalised without examining the alternative claim under Notification No. 2/95-C.E., so the matter was remanded for fresh quantification and redetermination of penalty. en-us Wed, 08 Aug 2012 00:00:00 +0530 Fri, 20 Sep 2013 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237181 DTA clearances by a 100% EOU were held ineligible for Notification No. 8/97-C.E. because the assessee could not prove, through reliable records or manufacturing verification, that the goods were made wholly from indigenous inputs; the same zinc kettle was used for imported and indigenous material, and segregation was not possible. The limitation plea also failed because the show cause notice was within time. However, the duty and penalty could not be finalised without examining the alternative claim under Notification No. 2/95-C.E., so the matter was remanded for fresh quantification and redetermination of penalty. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237181