case law

Company Secretary

Dear all,

We are Capital Goods Manufacturer- machine manufacturer, 100% EOU ,  and generally stores raw material in huge quantity to take the benifit of large order, some times  it happens that imported /local raw material brought in used over the period of some year. Now , CRA has raised objection and asked us to reverse the duty credit taken on such goods .

While seraching for the case law on this subject , i got the following details but could not get the case details .

Can you please let me know the details of this case law.whose descripttion appears as under :

"100%  EOU, Goods were written off- goods not used for intended purpose -duty can not be demanded in respect of the goods which had been written off - stay granted central excise. "

If possible can you please let me know the citation of the case atleast.











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