https://www.taxtmi.com/caselaws?id=351996 For a 100% EOU claiming DTA exemption, entitlement under Notification No. 8/97-C.E. turns on whether records and verification establish segregation of indigenous and imported inputs, not on maintaining separate machinery, godowns or manufacturing lines. A Board circular confirmed that separate factory-like arrangements are not required, so the proper test is verifiable accounting of inputs. On quantification, FIFO-based material and the IITM report could support attribution of some DTA clearances to imported raw material, but not a blanket finding that the entire clearance was so manufactured. The broad denial of exemption was unsustainable and the matter required fresh quantification and adjudication. en-us Tue, 21 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351996 For a 100% EOU claiming DTA exemption, entitlement under Notification No. 8/97-C.E. turns on whether records and verification establish segregation of indigenous and imported inputs, not on maintaining separate machinery, godowns or manufacturing lines. A Board circular confirmed that separate factory-like arrangements are not required, so the proper test is verifiable accounting of inputs. On quantification, FIFO-based material and the IITM report could support attribution of some DTA clearances to imported raw material, but not a blanket finding that the entire clearance was so manufactured. The broad denial of exemption was unsustainable and the matter required fresh quantification and adjudication. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351996