https://www.taxtmi.com/caselaws?id=371381 A concessional duty notification for EOU clearances to the Domestic Tariff Area remained available where the disputed imported material was used only as a coolant in manufacture and did not form part of the finished goods. The Tribunal treated the coolant as a consumable consumed in the production process, not as a disqualifying raw material, and read the later Board clarification as consistent with that approach. On that basis, the condition requiring manufacture wholly out of indigenous raw materials was not defeated, and the demand arising from denial of the notification benefit was unsustainable. en-us Fri, 05 Oct 2018 00:00:00 +0530 Sat, 15 Feb 2020 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371381 A concessional duty notification for EOU clearances to the Domestic Tariff Area remained available where the disputed imported material was used only as a coolant in manufacture and did not form part of the finished goods. The Tribunal treated the coolant as a consumable consumed in the production process, not as a disqualifying raw material, and read the later Board clarification as consistent with that approach. On that basis, the condition requiring manufacture wholly out of indigenous raw materials was not defeated, and the demand arising from denial of the notification benefit was unsustainable. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371381