https://www.taxtmi.com/caselaws?id=350999 Exemption notifications must be strictly construed, and the prescribed conditions must be satisfied at the time the benefit is claimed. In this note on 100% EOU scrap cleared into the domestic tariff area, concessional duty under Notification No. 23/2003-CE was unavailable because the required input-output norms were not fixed when the scrap was cleared; later fixation of SION norms did not retrospectively validate the clearance. The commentary also notes that the appellate challenge was found not to disclose any substantial question of law on the material considered. en-us Wed, 08 Nov 2017 00:00:00 +0530 Mon, 30 Apr 2018 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350999 Exemption notifications must be strictly construed, and the prescribed conditions must be satisfied at the time the benefit is claimed. In this note on 100% EOU scrap cleared into the domestic tariff area, concessional duty under Notification No. 23/2003-CE was unavailable because the required input-output norms were not fixed when the scrap was cleared; later fixation of SION norms did not retrospectively validate the clearance. The commentary also notes that the appellate challenge was found not to disclose any substantial question of law on the material considered. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350999