https://www.taxtmi.com/caselaws?id=198719 Duty-free inputs returned by a 100% EOU to the original supplier as defective goods under the prescribed procedure did not give rise to duty liability in principle, because the goods were intimated to the department, cleared under AR 3A documents, and treated under the Chapter X procedure as pari materia with the relevant concession rules. The earlier identical precedent was followed, and the demand was held unsustainable on the merits. However, the matter was remanded for verification of the factual record to confirm that the supplier had actually received the goods and accounted for them in non-duty paid stock. en-us Tue, 09 Nov 2010 00:00:00 +0530 Wed, 07 Feb 2018 18:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198719 Duty-free inputs returned by a 100% EOU to the original supplier as defective goods under the prescribed procedure did not give rise to duty liability in principle, because the goods were intimated to the department, cleared under AR 3A documents, and treated under the Chapter X procedure as pari materia with the relevant concession rules. The earlier identical precedent was followed, and the demand was held unsustainable on the merits. However, the matter was remanded for verification of the factual record to confirm that the supplier had actually received the goods and accounted for them in non-duty paid stock. Case-Laws Central Excise Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198719