https://www.taxtmi.com/caselaws?id=53848 Duty on domestic tariff area clearances by a 100% export oriented unit was payable under Notification No. 8/97 where the manufacturer had discharged duty accordingly and maintained separate records for goods made from imported and indigenous inputs. The Revenue's attempt to apply Notification No. 2/95 on the basis that the clearances were from imported raw material failed because no tangible evidence showed diversion or use of imported inputs in the disputed clearances. On that factual record, the duty payment under Notification No. 8/97 was accepted as correct and the Revenue's appeal was rejected. en-us Fri, 04 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53848 Duty on domestic tariff area clearances by a 100% export oriented unit was payable under Notification No. 8/97 where the manufacturer had discharged duty accordingly and maintained separate records for goods made from imported and indigenous inputs. The Revenue's attempt to apply Notification No. 2/95 on the basis that the clearances were from imported raw material failed because no tangible evidence showed diversion or use of imported inputs in the disputed clearances. On that factual record, the duty payment under Notification No. 8/97 was accepted as correct and the Revenue's appeal was rejected. Case-Laws Central Excise Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53848