https://www.taxtmi.com/caselaws?id=346005 The Tribunal ruled in favor of the appellant, a 100% EOU manufacturing cotton yarn, in a case concerning the interpretation of conditions for availing exemption under Notification No. 23/2003-CE. The Tribunal held that the condition for exemption should not be based on the appellant's availing of cenvat credit on inputs. It was concluded that the appellant was entitled to clearances in the Domestic Tariff Area after paying duty at the prescribed rate under the Notification. The demand for differential duty was set aside, emphasizing the importance of analyzing specific conditions in the Notification for EOU units. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346005 The Tribunal ruled in favor of the appellant, a 100% EOU manufacturing cotton yarn, in a case concerning the interpretation of conditions for availing exemption under Notification No. 23/2003-CE. The Tribunal held that the condition for exemption should not be based on the appellant's availing of cenvat credit on inputs. It was concluded that the appellant was entitled to clearances in the Domestic Tariff Area after paying duty at the prescribed rate under the Notification. The demand for differential duty was set aside, emphasizing the importance of analyzing specific conditions in the Notification for EOU units. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346005