https://www.taxtmi.com/caselaws?id=393231 The SC held that a 100% export-oriented unit could undertake job-work for a DTA unit and clear the finished goods to DTA on payment of duty because the export policy and the exemption notification permitted such clearances. It construed "sale" under the Central Excise Act in its statutory sense, not by importing the Sale of Goods Act meaning, and treated the clearance regime under the policy as applicable. The Court also rejected implied repeal: the amended proviso to section 5A and section 3(1) did not nullify a notification that specifically covered DTA sales by a 100% EOU in accordance with the policy. The exemption therefore remained available. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393231 The SC held that a 100% export-oriented unit could undertake job-work for a DTA unit and clear the finished goods to DTA on payment of duty because the export policy and the exemption notification permitted such clearances. It construed "sale" under the Central Excise Act in its statutory sense, not by importing the Sale of Goods Act meaning, and treated the clearance regime under the policy as applicable. The Court also rejected implied repeal: the amended proviso to section 5A and section 3(1) did not nullify a notification that specifically covered DTA sales by a 100% EOU in accordance with the policy. The exemption therefore remained available. Case-Laws Central Excise Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393231