CESTAT LB Decisions
WITH the new President joining, Larger Benches are being constituted to decide several issues referred.
Today we bring you two more decisions of the Larger Bench.
: Issue referred for consideration to the Larger Bench is whether goods manufactured by 100% EOU and cleared to Domestic Tariff Area out of raw material/manufactured goods procured from another 100% EOU, are eligible for the benefit of exemption under Notification No.8/97-CE, dt.01.03.1997, as amended from time to time. Issue is already decided in favour of the assesse by Supreme Court in Commissioner of Central Excise, Surat-I Vs Favourite Industries - (). Issue does not survive for decision by Larger Bench - reference rejected.
: Issue referred to Larger Bench does not arise on the facts of the appeal - Larger Bench declines to answer reference - matter sent back to Division Bench.