https://www.taxtmi.com/caselaws?id=54721 Duty-free removal of inputs from a domestic tariff area unit to a 100% export-oriented unit under CT-3 documentation was treated as permissible where the recipient unit accounted for the goods and used them for authorised export production. The analysis notes that such transfer was considered substantively analogous to export without payment of duty, so denial of credit was not justified on the documented facts. As a result, the duty demand and equal penalty were set aside, and the impugned order was annulled in favour of the assessee. en-us Tue, 06 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54721 Duty-free removal of inputs from a domestic tariff area unit to a 100% export-oriented unit under CT-3 documentation was treated as permissible where the recipient unit accounted for the goods and used them for authorised export production. The analysis notes that such transfer was considered substantively analogous to export without payment of duty, so denial of credit was not justified on the documented facts. As a result, the duty demand and equal penalty were set aside, and the impugned order was annulled in favour of the assessee. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54721