https://www.taxtmi.com/caselaws?id=784453 An exemption under Notification No. 23/2003-CE could not be denied merely because raw materials were supplied by another unit; the notification required evidence that the finished goods were not manufactured wholly from raw materials produced or manufactured in India. The record did not show that the supplier was an export oriented unit in the way assumed, nor that the raw materials were imported or otherwise non-indigenous. A precedent concerning clearances by an EOU to the DTA was held inapplicable to this supply-of-raw-materials situation. On that basis, the duty demand and consequential penalties were unsustainable. en-us Mon, 29 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784453 An exemption under Notification No. 23/2003-CE could not be denied merely because raw materials were supplied by another unit; the notification required evidence that the finished goods were not manufactured wholly from raw materials produced or manufactured in India. The record did not show that the supplier was an export oriented unit in the way assumed, nor that the raw materials were imported or otherwise non-indigenous. A precedent concerning clearances by an EOU to the DTA was held inapplicable to this supply-of-raw-materials situation. On that basis, the duty demand and consequential penalties were unsustainable. Case-Laws Central Excise Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784453