Benefit of notification 2/2008-CE and 4/2006-CE available to 100% EOU for clearance in DTA

A.R.Stanchem Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that 100% EOU for clearance in DTA is entitled for benefit of notification no. 2/2008-CE dated 01.03.2006 for clearance of Linear Alkyl Benzene Sulphuric Acid and notification no. 4/2006-CE dated 01.03.2006 for clearance of Spent Sulphuric Acid. Facts- The appellant is a 100% Export Oriented Unit (EOU) and is manufacturing Linear Alkyl Benzene Sulphuric Acid (LABSA) falling under Central Excise Tariff No. 34029091 and Spent Sulphuric Acid emerging as a by-product by Heading No. 28070010 out of t...