https://www.taxtmi.com/caselaws?id=309236 Scrap generated by a 100% export oriented unit and cleared into the Domestic Tariff Area was examined for concessional duty under Notification No. 23/2003. The initial denial was based on the absence of input-output norms at the time of clearance, but the later fixation of standard input-output norms by DGFT meant the benefit could not be excluded on that ground alone. Entitlement was held to depend on whether the scrap clearances fell within the approved SION limits, so the matter was remanded for verification of the quantity of scrap cleared and recalculation of duty. en-us Mon, 09 Jan 2017 00:00:00 +0530 Fri, 18 Aug 2023 21:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309236 Scrap generated by a 100% export oriented unit and cleared into the Domestic Tariff Area was examined for concessional duty under Notification No. 23/2003. The initial denial was based on the absence of input-output norms at the time of clearance, but the later fixation of standard input-output norms by DGFT meant the benefit could not be excluded on that ground alone. Entitlement was held to depend on whether the scrap clearances fell within the approved SION limits, so the matter was remanded for verification of the quantity of scrap cleared and recalculation of duty. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309236