https://www.taxtmi.com/caselaws?id=51847 The Tribunal held that Rule 13 of the Central Excise Rules, 1944 and the related notification do not prevent a 100% Export Oriented Unit from supplying goods to a manufacturer exporter without paying duty. The Tribunal found that the provisions of the Central Excise Act and Rules are generally applicable unless specifically excluded. As a result, the appeal was allowed, and the cross objection was disposed of in favor of the Appellant, a 100% Export Oriented Unit manufacturing shoe components. 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 The Tribunal held that Rule 13 of the Central Excise Rules, 1944 and the related notification do not prevent a 100% Export Oriented Unit from supplying goods to a manufacturer exporter without paying duty. The Tribunal found that the provisions of the Central Excise Act and Rules are generally applicable unless specifically excluded. As a result, the appeal was allowed, and the cross objection was disposed of in favor of the Appellant, a 100% Export Oriented Unit manufacturing shoe components. Case-Laws Central Excise Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51847