https://www.taxtmi.com/caselaws?id=185314 Duty-free exemption under customs and central excise notifications for goods used in a 100% EOU was treated as available where the goods and consumables supported captive power generation for export production. The absence of an express exclusivity condition was significant, and the sale of surplus electricity to the domestic tariff area did not, by itself, establish breach of the notification conditions or misuse of inputs for a non-eligible purpose. On that basis, the duty demands, interest, confiscation and penalties were held unsustainable, and the exemption benefit was preserved. en-us Fri, 02 Jan 2004 00:00:00 +0530 Tue, 09 Aug 2016 15:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185314 Duty-free exemption under customs and central excise notifications for goods used in a 100% EOU was treated as available where the goods and consumables supported captive power generation for export production. The absence of an express exclusivity condition was significant, and the sale of surplus electricity to the domestic tariff area did not, by itself, establish breach of the notification conditions or misuse of inputs for a non-eligible purpose. On that basis, the duty demands, interest, confiscation and penalties were held unsustainable, and the exemption benefit was preserved. Case-Laws Customs Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185314