https://www.taxtmi.com/caselaws?id=51958 The Tribunal allowed the appeal, setting aside the Commissioner's order denying the excise duty exemption to the appellant, a 100% export-oriented unit. The Tribunal determined that the appellant is entitled to the exemption under Notification 8/97 if the goods are manufactured from indigenous materials. The case is remanded to the Commissioner for further assessment to verify the origin of raw materials and ensure compliance with exemption conditions, requiring a review of all relevant evidence presented by both parties. en-us Fri, 25 Jul 2003 00:00:00 +0530 Mon, 15 Jul 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51958 The Tribunal allowed the appeal, setting aside the Commissioner's order denying the excise duty exemption to the appellant, a 100% export-oriented unit. The Tribunal determined that the appellant is entitled to the exemption under Notification 8/97 if the goods are manufactured from indigenous materials. The case is remanded to the Commissioner for further assessment to verify the origin of raw materials and ensure compliance with exemption conditions, requiring a review of all relevant evidence presented by both parties. Case-Laws Central Excise Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51958