https://www.taxtmi.com/forum/issue?id=1260 Where an EOU imported capital goods not approved by the Development Commissioner, duty-free entitlement depends on compliance with import procedures including invoice approval by the Development Commissioner, procurement/import certificate, bill of entry endorsements at warehousing, and sufficient B-17 bond balance; if no show-cause notice exists a post-facto LOI amendment may be possible. Remedies vary by fact: consumables used in exports may qualify for duty drawback on exportation; domestic sale allows claiming Cenvat credit for CVD paid to meet home-consumption duties. en-us Tue, 09 Jun 2009 20:58:50 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1260 Where an EOU imported capital goods not approved by the Development Commissioner, duty-free entitlement depends on compliance with import procedures including invoice approval by the Development Commissioner, procurement/import certificate, bill of entry endorsements at warehousing, and sufficient B-17 bond balance; if no show-cause notice exists a post-facto LOI amendment may be possible. Remedies vary by fact: consumables used in exports may qualify for duty drawback on exportation; domestic sale allows claiming Cenvat credit for CVD paid to meet home-consumption duties. Discussion-Forum Central Excise Tue, 09 Jun 2009 20:58:50 +0530 https://www.taxtmi.com/forum/issue?id=1260