2009 (3) TMI 363

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....nt. [Order (Oral)]. - The appellant M/s. INVENTAA Chemicals Ltd. took over a 100% EOU from M/s. Sugam Agro-Tech Ltd. with the approval of the Development Commissioner vide his letter dated 6-12-2007. The Municipal Authorities of Peddapuram, East Godavari District, removed a Loader from the 100% EOU set by M/s. Sugam Agro-Tech Ltd. towards dues of Property tax. The Loader was procured under CT-3....

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....ged that the unit continues to be a 100% EOU and the Loader in question is required on the 100% EOU to continue the activity of producing and exporting Button Mushrooms. There is no dispute that the Loader removed from the 100% EOU has been restored by the Peddapuram Municipality. In view of the above developments, the duty demand is not justified. The Loader which was obtained on concessional rat....