https://www.taxtmi.com/caselaws?id=263848 The Larger Bench concluded that the term "non-excisable" in the provisos includes all finished goods with zero effective duty rates, encompassing those fully exempted or with nil/free rates. The interpretation aims to prevent 100% EOUs from evading duty on inputs when finished goods are cleared in DTA at zero rates. The court ruled in favor of the Revenue, emphasizing the strict interpretation of exemption notifications to ensure duty payment on inputs for goods not subject to any duty. en-us Tue, 08 Sep 2015 00:00:00 +0530 Thu, 07 Jan 2016 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263848 The Larger Bench concluded that the term "non-excisable" in the provisos includes all finished goods with zero effective duty rates, encompassing those fully exempted or with nil/free rates. The interpretation aims to prevent 100% EOUs from evading duty on inputs when finished goods are cleared in DTA at zero rates. The court ruled in favor of the Revenue, emphasizing the strict interpretation of exemption notifications to ensure duty payment on inputs for goods not subject to any duty. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263848