https://www.taxtmi.com/caselaws?id=250038 The Tribunal upheld the first appellate authority's decision, determining that the respondent, a 100% EOU, was eligible for the benefit of Notification No.8/97-CE for using indigenous raw materials from other 100% EOUs. The Tribunal dismissed the Revenue's appeal, stating that goods procured from indigenous sources did not qualify as imports. Additionally, the Tribunal ruled in favor of the Revenue regarding the requantification of duty on DTA clearance of rejects, upholding the duty payment. The imposition of penalty on the respondent was also rejected, affirming the decisions made by the first appellate authority. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 25 Nov 2014 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250038 The Tribunal upheld the first appellate authority's decision, determining that the respondent, a 100% EOU, was eligible for the benefit of Notification No.8/97-CE for using indigenous raw materials from other 100% EOUs. The Tribunal dismissed the Revenue's appeal, stating that goods procured from indigenous sources did not qualify as imports. Additionally, the Tribunal ruled in favor of the Revenue regarding the requantification of duty on DTA clearance of rejects, upholding the duty payment. The imposition of penalty on the respondent was also rejected, affirming the decisions made by the first appellate authority. Case-Laws Central Excise Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250038