https://www.taxtmi.com/caselaws?id=361944 CT-3 procurement by a 100% EOU can qualify for Notification No. 22/2003-CE where the goods are received in the factory for the stated operational purpose and the Development Commissioner grants post facto approval. On the stated facts, the panels and related items were used to maintain the required temperature, and the later approval for duty-free indigenous procurement supported the claim to exemption. Denial of the notification benefit merely because the goods were not treated as capital goods by the lower authorities was not sustained, and the impugned order was set aside. en-us Tue, 22 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361944 CT-3 procurement by a 100% EOU can qualify for Notification No. 22/2003-CE where the goods are received in the factory for the stated operational purpose and the Development Commissioner grants post facto approval. On the stated facts, the panels and related items were used to maintain the required temperature, and the later approval for duty-free indigenous procurement supported the claim to exemption. Denial of the notification benefit merely because the goods were not treated as capital goods by the lower authorities was not sustained, and the impugned order was set aside. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361944