https://www.taxtmi.com/caselaws?id=379239 On debonding from a 100% EOU scheme, concessional treatment for indigenous capital goods under an EPCG-linked arrangement was held to depend on a specific exemption notification under the Central Excise regime; in its absence, the concession and related refund were not available merely because the customs-side framework contemplated EPCG-linked debonding. The commentary also notes that revenue neutrality does not extinguish the underlying duty liability, because the availability of credit is subject to statutory conditions and does not justify non-payment of duty. The impugned order was sustained and the appeal failed. en-us Fri, 26 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379239 On debonding from a 100% EOU scheme, concessional treatment for indigenous capital goods under an EPCG-linked arrangement was held to depend on a specific exemption notification under the Central Excise regime; in its absence, the concession and related refund were not available merely because the customs-side framework contemplated EPCG-linked debonding. The commentary also notes that revenue neutrality does not extinguish the underlying duty liability, because the availability of credit is subject to statutory conditions and does not justify non-payment of duty. The impugned order was sustained and the appeal failed. Case-Laws Central Excise Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379239