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HomeIndirect TaxesGoods Made from Scrap-Processed Inputs Qualify as ‘Wholly Manufactured in India’: CESTAT...

Goods Made from Scrap-Processed Inputs Qualify as ‘Wholly Manufactured in India’: CESTAT Allows EOU’s Exemption Claim

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside excise duty demands confirmed against an Export Oriented Units (EOUs) and held that goods manufactured from scrap-processed inputs are eligible for exemption under Notification No. 23/2003-CE, provided the immediate raw materials are produced or manufactured in India. The bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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