https://www.taxtmi.com/caselaws?id=355388 The Tribunal held that raw materials and capital goods used in R&D by a 100% EOU qualify for duty exemption under relevant notifications, as R&D is integral to the manufacturing process. Input services used in R&D are eligible for Cenvat credit as they contribute to manufacturing export goods. The Tribunal set aside penalties imposed by the Commissioner due to unsustainable demands under the Central Excise Act and Customs Act. The issue of separate quantification of demand was deemed irrelevant as the primary demand was unsustainable. The department's demand was not upheld, and the assessee's appeal was allowed. en-us Fri, 19 Jan 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355388 The Tribunal held that raw materials and capital goods used in R&D by a 100% EOU qualify for duty exemption under relevant notifications, as R&D is integral to the manufacturing process. Input services used in R&D are eligible for Cenvat credit as they contribute to manufacturing export goods. The Tribunal set aside penalties imposed by the Commissioner due to unsustainable demands under the Central Excise Act and Customs Act. The issue of separate quantification of demand was deemed irrelevant as the primary demand was unsustainable. The department's demand was not upheld, and the assessee's appeal was allowed. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355388