Segregation benefit allowable to EOU only when imported scrap contains impurities

Deep Recycling Industries Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc.

Facts- The question involved here is whether the appellant, holding 100% EOU status, have imported and used the brass scrap correctly in terms of provisions of Please become a Premium member. If you are already a Premium member, login here to access the full content.