https://www.taxtmi.com/caselaws?id=364843 The Tribunal upheld the Commissioner's decision in favor of the respondent, ruling that a 100% EOU is eligible to benefit from Notification No.29/2004 for calculating CVD at 4% when clearing goods to DTA. It clarified that exemptions under Section 5A(1) of the Central Excise Act do not automatically apply to goods produced by a 100% EOU, and the duty payable should be determined similar to imported goods under Section 3(1) of the Act. The Tribunal emphasized the importance of applying relevant Customs and Excise Notifications in determining duties for 100% EOUs, ultimately dismissing the Revenue's appeal. en-us Wed, 25 Jul 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364843 The Tribunal upheld the Commissioner's decision in favor of the respondent, ruling that a 100% EOU is eligible to benefit from Notification No.29/2004 for calculating CVD at 4% when clearing goods to DTA. It clarified that exemptions under Section 5A(1) of the Central Excise Act do not automatically apply to goods produced by a 100% EOU, and the duty payable should be determined similar to imported goods under Section 3(1) of the Act. The Tribunal emphasized the importance of applying relevant Customs and Excise Notifications in determining duties for 100% EOUs, ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364843