https://www.taxtmi.com/caselaws?id=353302 The case addressed whether clearances from a 100% EOU to another 100% EOU qualify as deemed exports. The presiding Member upheld that such clearances are deemed exports, allowing the respondent to claim a refund under Rule 5 of the Cenvat Credit Rules, 2004. Additionally, the respondent was deemed entitled to a refund of accumulated Cenvat credit for goods cleared to 100% EOU, in line with the Gujarat High Court's decision and Rule 5. As a result, the Revenue's appeal was dismissed, and cross objections were disposed of accordingly. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353302 The case addressed whether clearances from a 100% EOU to another 100% EOU qualify as deemed exports. The presiding Member upheld that such clearances are deemed exports, allowing the respondent to claim a refund under Rule 5 of the Cenvat Credit Rules, 2004. Additionally, the respondent was deemed entitled to a refund of accumulated Cenvat credit for goods cleared to 100% EOU, in line with the Gujarat High Court's decision and Rule 5. As a result, the Revenue's appeal was dismissed, and cross objections were disposed of accordingly. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353302