https://www.taxtmi.com/caselaws?id=787393 A conditional EOU exemption must be strictly complied with, and electricity generated from duty-free furnace oil and supplied to a unit that had exited the EOU scheme was treated as supply to a DTA unit, attracting duty under Notification No. 22/2003-CE. The EOU framework operates unit-wise, so a job-work label or corporate integration did not preserve EOU treatment after the recipient became a DTA unit. Continued supply without fresh permission or proper disclosure was treated as suppression of material facts, supporting extended limitation and penalty under Section 11AC. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787393 A conditional EOU exemption must be strictly complied with, and electricity generated from duty-free furnace oil and supplied to a unit that had exited the EOU scheme was treated as supply to a DTA unit, attracting duty under Notification No. 22/2003-CE. The EOU framework operates unit-wise, so a job-work label or corporate integration did not preserve EOU treatment after the recipient became a DTA unit. Continued supply without fresh permission or proper disclosure was treated as suppression of material facts, supporting extended limitation and penalty under Section 11AC. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787393