https://www.taxtmi.com/caselaws?id=420585 Segregation of imported scrap by a 100% EOU was treated as manufacture for the unit concerned, in line with the earlier view in its own case and the applicable trade policy framework for units established before 1.4.2002. On that basis, clearances into the Domestic Tariff Area were required to be assessed under the concessional exemption notification, and the higher duty demand could not be sustained. The assessee was therefore entitled to the benefit of the concessional notification, and the demand for differential duty was held unsustainable. en-us Thu, 24 Mar 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420585 Segregation of imported scrap by a 100% EOU was treated as manufacture for the unit concerned, in line with the earlier view in its own case and the applicable trade policy framework for units established before 1.4.2002. On that basis, clearances into the Domestic Tariff Area were required to be assessed under the concessional exemption notification, and the higher duty demand could not be sustained. The assessee was therefore entitled to the benefit of the concessional notification, and the demand for differential duty was held unsustainable. Case-Laws Central Excise Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420585