https://www.taxtmi.com/caselaws?id=240030 The dispute concerned exemption conditions for import of capital goods and spares by a 100% EOU, especially whether the 5% limit in Annexure-V applied at import into the bonded warehouse or only on removal of spares to the quarry site. A factual controversy also remained on whether the quantity issued to the quarry exceeded the permissible limit, and the record did not clearly resolve that issue. In view of the competing versions, the material on record, and claimed financial hardship, the Tribunal granted only partial interim relief by ordering a pre-deposit and staying recovery of the balance during pendency of the appeals. en-us Mon, 01 Jul 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240030 The dispute concerned exemption conditions for import of capital goods and spares by a 100% EOU, especially whether the 5% limit in Annexure-V applied at import into the bonded warehouse or only on removal of spares to the quarry site. A factual controversy also remained on whether the quantity issued to the quarry exceeded the permissible limit, and the record did not clearly resolve that issue. In view of the competing versions, the material on record, and claimed financial hardship, the Tribunal granted only partial interim relief by ordering a pre-deposit and staying recovery of the balance during pendency of the appeals. Case-Laws Central Excise Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240030