https://www.taxtmi.com/caselaws?id=246395 On debonding of a 100% EOU migrating to the EPCG Scheme, indigenous capital goods were required to bear Central Excise duty at the rate applicable under the excise framework on the date of clearance, after depreciation. The concessional 3.09% EPCG rate relied on by the unit applied to imported capital goods under customs notifications, but no corresponding Central Excise exemption existed for indigenous capital goods. That legal gap could not be filled by adjudication, so the claimed excise concession was not available and complete waiver of pre-deposit was refused. en-us Thu, 23 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246395 On debonding of a 100% EOU migrating to the EPCG Scheme, indigenous capital goods were required to bear Central Excise duty at the rate applicable under the excise framework on the date of clearance, after depreciation. The concessional 3.09% EPCG rate relied on by the unit applied to imported capital goods under customs notifications, but no corresponding Central Excise exemption existed for indigenous capital goods. That legal gap could not be filled by adjudication, so the claimed excise concession was not available and complete waiver of pre-deposit was refused. Case-Laws Central Excise Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246395