https://www.taxtmi.com/caselaws?id=253930 The Tribunal dismissed the duty liability claim against a 100% EOU for not utilizing goods for export production, citing insufficient evidence of non-utilization. It upheld the finding that consumables were used for export goods production based on export obligation fulfillment, rejecting the Revenue's argument. The Tribunal also dismissed the Revenue's challenge on the allowance of depreciation, emphasizing the need for evidence to support claims of non-use of capital goods. The decision underscores the importance of substantiating claims with concrete evidence in duty liability cases involving EOUs and imported goods utilization for production. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 08 Dec 2014 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253930 The Tribunal dismissed the duty liability claim against a 100% EOU for not utilizing goods for export production, citing insufficient evidence of non-utilization. It upheld the finding that consumables were used for export goods production based on export obligation fulfillment, rejecting the Revenue's argument. The Tribunal also dismissed the Revenue's challenge on the allowance of depreciation, emphasizing the need for evidence to support claims of non-use of capital goods. The decision underscores the importance of substantiating claims with concrete evidence in duty liability cases involving EOUs and imported goods utilization for production. Case-Laws Central Excise Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253930