https://www.taxtmi.com/caselaws?id=361501 The Appellate Tribunal CESTAT HYDERABAD overturned the Commissioner (Appeals) decision in a case involving the interpretation of exemption notifications No. 23/2003-CE and No. 8/97-CE. The tribunal ruled that imported materials used by a 100% EOU in manufacturing drugs could qualify for exemption under Notification No. 23/2003-CE, even if procured through a dealer. It was established that products manufactured using imported consumables alongside domestically produced raw materials could still benefit from the notification. The classification of specific materials as raw materials or consumables hinged on the burden of proof, leading to the appeal being allowed and the previous order set aside. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361501 The Appellate Tribunal CESTAT HYDERABAD overturned the Commissioner (Appeals) decision in a case involving the interpretation of exemption notifications No. 23/2003-CE and No. 8/97-CE. The tribunal ruled that imported materials used by a 100% EOU in manufacturing drugs could qualify for exemption under Notification No. 23/2003-CE, even if procured through a dealer. It was established that products manufactured using imported consumables alongside domestically produced raw materials could still benefit from the notification. The classification of specific materials as raw materials or consumables hinged on the burden of proof, leading to the appeal being allowed and the previous order set aside. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361501