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CESTAT Allows Customs & Excise Duty Exemption to EOU on Inputs Used for Mobile Parts
Case Law Details
- Case Name
- Commissioner of Central Excise Vs Elentec India Pvt. Ltd. (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Commissioner of Central Excise Vs Elentec India Pvt. Ltd. (CESTAT Allahabad)
The matter concerned three appeals arising from orders passed against two units of M/s Elentec India Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing battery chargers and parts/components of mobile phones. Two Revenue appeals challenged orders dropping demands of ₹36.39 crore and ₹50.62 crore for the period 16.03.2015 to 31.12.2015, while one assessee appeal challenged confirmation of a demand of ₹8.05 crore for the period 01.01.2016 to 29.02.2016.
According to the Revenue, the respondent im...
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