https://www.taxtmi.com/circulars?id=433 The Board clarifies that consumables used with capital goods are not raw materials and that EOUs using imported consumables with capital goods should not be denied the concessional duty benefit under Notification No.8/97-CE (as amended), provided all other conditions of the notification are met; field formations must cease the misinterpretation and implement the clarification. en-us Thu, 28 Mar 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=433 The Board clarifies that consumables used with capital goods are not raw materials and that EOUs using imported consumables with capital goods should not be denied the concessional duty benefit under Notification No.8/97-CE (as amended), provided all other conditions of the notification are met; field formations must cease the misinterpretation and implement the clarification. Circulars Central Excise Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=433