EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only

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 Notification No. 52/2003-CUS dt.31.03.2003 wherein Customs Duty concessions are available to them. Similarly, in respect of indigenously procured raw materials, consumab...