Mere fact that Assessee getting some works done on job basis from sister concern would not deprive the assessee of its entity to be an EOU manufacturing unit

CIT Versus Continental Engines Ltd. (Delhi HC) – There is no dispute that the assessee is an approved EOU unit approved by the NEPZ authorities and there is also no dispute that the assessee was having two units described as CEL-I and CEL-II and that the assessee was making exports.  Both the CIT(A) and the Tribunal have recorded as a matter of fact that the assessee was involved in manufacturing of an article or thing and that the mere fact that it was getting some works done on job basis from its sister concern would not deprive the assessee of its entity to be an EOU manufacturing un...