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C.C.E. Vs. M/s. Favourite Industries (Supreme Court)
Case Law Details
- Case Name
- Commissioner of Central Excise, Surat- I Vs. M/s. Favorite Industries (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Goods manufactured by EOU out of raw materials supplied another EOU and subsequently cleared to DTA – Eligible for benefit of Notification No. 8/97-CE – SC
There is no ambiguity, whatsoever, in the Notification issued by the Central Government. The Notification speaks of finished goods produced or manufactured by a 100% EOU and if it is sold in a DTA, the said EOU can take the benefit of the Notification No.8/97-CE. An exemption notification has to be interpreted in the light of the words employed by it and not on any other basis:
A provision especially a fiscal statute providing for a...
