2014 (9) TMI 1113

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.... by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. The following suggested questions of law are sought to be raised. "1.      Whether the Hon'ble Tribunal is correct in allowing the clearance of inputs as such which are procured from other manufacturers by the respondent to 100% EOU without payment of duty or without reversal of Cenv....

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....ailed." Perusal of the order under appeal reflects that the Tribunal, having considered the matter on merits, found that the judgment of the Karnataka High Court reported in 2001 (267) E.L.T. 160 squarely applied to the case on hand though the said judgment related to capital goods and not inputs. That apart, the Tribunal found that the assessee was entitled to relief under the statutory rules vi....