https://www.taxtmi.com/circulars?id=6864 Only that quantity of HSD/LDO brought into a Free Trade Zone/100% EOU that is used as a direct input in the manufacture of goods meant for export is eligible for exemption; inputs not directly used are not entitled to exemption, and the Collector must decide what constitutes a direct input on the merits. en-us Wed, 31 Aug 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6864 Only that quantity of HSD/LDO brought into a Free Trade Zone/100% EOU that is used as a direct input in the manufacture of goods meant for export is eligible for exemption; inputs not directly used are not entitled to exemption, and the Collector must decide what constitutes a direct input on the merits. Circulars Central Excise Wed, 31 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6864