https://www.taxtmi.com/caselaws?id=34413 The Tribunal dismissed the appeals by the 100% EOUs manufacturing Terry Towels for export, as they did not meet the conditions stipulated in Notification No. 15/02-C.E. The appellants' use of duty-free inputs did not align with the requirement of manufacturing from duty paid fabrics as per the notification. The Tribunal emphasized that goods made from inputs exempted from excise duty or subject to nil rate of excise duty would not qualify for the exemption under the notification. Consequently, the duty demands were upheld, and the penalties imposed by the Commissioner (Appeals) were set aside. en-us Mon, 02 Feb 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34413 The Tribunal dismissed the appeals by the 100% EOUs manufacturing Terry Towels for export, as they did not meet the conditions stipulated in Notification No. 15/02-C.E. The appellants' use of duty-free inputs did not align with the requirement of manufacturing from duty paid fabrics as per the notification. The Tribunal emphasized that goods made from inputs exempted from excise duty or subject to nil rate of excise duty would not qualify for the exemption under the notification. Consequently, the duty demands were upheld, and the penalties imposed by the Commissioner (Appeals) were set aside. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34413