https://www.taxtmi.com/caselaws?id=765593 The CESTAT Allahabad ruled in favor of a 100% EOU regarding customs duty recovery on raw materials used for manufacturing goods cleared in DTA at nil duty rate. The tribunal held that exemption notifications N/N. 12/2012-Cus (S No 431) and 12/2012-CE (S No 272) should be interpreted liberally, covering all items used directly or indirectly in manufacturing mobile handsets and accessories. Citing SC precedent in Jawahar Mills, the tribunal emphasized that the phrase "for the manufacture of" encompasses all goods consumed in the production process, not just identifiable components. The Revenue's appeal was dismissed, confirming the respondent's entitlement to exemption benefits. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 12:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765593 The CESTAT Allahabad ruled in favor of a 100% EOU regarding customs duty recovery on raw materials used for manufacturing goods cleared in DTA at nil duty rate. The tribunal held that exemption notifications N/N. 12/2012-Cus (S No 431) and 12/2012-CE (S No 272) should be interpreted liberally, covering all items used directly or indirectly in manufacturing mobile handsets and accessories. Citing SC precedent in Jawahar Mills, the tribunal emphasized that the phrase "for the manufacture of" encompasses all goods consumed in the production process, not just identifiable components. The Revenue's appeal was dismissed, confirming the respondent's entitlement to exemption benefits. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765593