https://www.taxtmi.com/caselaws?id=270472 The Tribunal ruled in favor of the appellants, holding that the proviso to Section 5A(1) of the Central Excise Act did not automatically exempt goods produced by a 100% EOU from duty. It clarified that duty payable by a 100% EOU includes customs duties, and even if excise duty is Nil on a product, it does not imply Nil excise duty for goods manufactured by a 100% EOU. Additionally, the Tribunal determined that the benefit of Notifications No. 29/2004 and 30/2004 was applicable to excisable goods produced by a 100% EOU, dismissing the Revenue's appeals and granting the appellants the benefit of the exemptions. en-us Fri, 18 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270472 The Tribunal ruled in favor of the appellants, holding that the proviso to Section 5A(1) of the Central Excise Act did not automatically exempt goods produced by a 100% EOU from duty. It clarified that duty payable by a 100% EOU includes customs duties, and even if excise duty is Nil on a product, it does not imply Nil excise duty for goods manufactured by a 100% EOU. Additionally, the Tribunal determined that the benefit of Notifications No. 29/2004 and 30/2004 was applicable to excisable goods produced by a 100% EOU, dismissing the Revenue's appeals and granting the appellants the benefit of the exemptions. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270472