https://www.taxtmi.com/caselaws?id=51847 Rule 13 of the Central Excise Rules, 1944 and Notification No. 47/94 (N.T.) permitted removal of specified materials without payment of duty for use in the manufacture of export goods under the prescribed Chapter X procedure. The text states that neither Rule 13, the notification, Chapter V-A, nor Rule 100H excluded a 100% Export Oriented Unit from using that procedure, and the proviso to Section 5A of the Central Excise Act, 1944 was inapplicable because the notification was not issued under that section. Accordingly, where the goods were cleared under the prescribed procedure, exemption could not be denied merely because the supplier was a 100% EOU, and the demand and penalty were not sustainable. en-us Wed, 01 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51847 Rule 13 of the Central Excise Rules, 1944 and Notification No. 47/94 (N.T.) permitted removal of specified materials without payment of duty for use in the manufacture of export goods under the prescribed Chapter X procedure. The text states that neither Rule 13, the notification, Chapter V-A, nor Rule 100H excluded a 100% Export Oriented Unit from using that procedure, and the proviso to Section 5A of the Central Excise Act, 1944 was inapplicable because the notification was not issued under that section. Accordingly, where the goods were cleared under the prescribed procedure, exemption could not be denied merely because the supplier was a 100% EOU, and the demand and penalty were not sustainable. Case-Laws Central Excise Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51847