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Case Law Details

Case Name : Matrix Laboratories Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
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Matrix Laboratories Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

CESTAT Hyderabad held that when EOU procures inputs by availing benefit of notification no. 52/2003-CUS, while clearing such inputs to DTA, EOU is required to pay duty only by way of cash.

Facts- The Appellant is manufacturer of various pharma products and is registered as 100% EOU. For the raw materials imported by them, they are availing the benefit of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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