barred by
limitation.
2. The appellant, an Export Oriented Unit (for short “EOU”), is engaged in
the manufacture of all wool and poly-wool worsted ... grey fabrics. It was
granted the status of EOU by the Government of India, Ministry of
Industry, Department of Industrial Development
Under the relevant import policy the 100% Export
Oriented Unit Scheme (EOU) envisages an industrial unit
offering for export its entire production, excluding rejects ... Based on the approval granted
by the Board of Approvals a 100% EOU is eligible to import,
without payment of customs duty, capital goods, office
Merchant As Well as Manufacturer
Certificate Exporters, Service Providers, Export
Oriented Units (EOU's) / Units Located
in Special Economic Zones (SEZ's) /
Agri ... Policy, may be set up under the Export
Oriented Unit (EOU) Scheme, Electronic
Hardware Technology Park (EHTP)
Scheme or Software Technology Park
(STP) Scheme
such benefit, the assessee should be a 100% Export Oriented Unit
(EOU) and approved by the Central Government through its
ITAs ... assessee vide letter dated 5.12.2000
for setting up a 100% EOU under Software Technology
ITAs 69/08, 783/09, 1239/11, 2002
speaks about deduction of such
profits and gains as derived from 100% EOU from the export of
articles or things or computer software. Therefore ... undertaking.
8. In the instant case, the assessee is a 100% EOU, which has
exported software and earned the income. A portion of that
income
55629/2013 /Dated:22.02.13
Per Rakesh Kumar:
The appellant are a 100% EOU. In addition to clearances for export out of India, they also make ... Section 3(1) of Central Excise Act, the goods manufactured by 100% EOU and cleared into DTA attract central excise duty and the amount
duty payable for clearance into domestic area of goods manufactured by 100% EOU, is prescribed in Notification 2/95. It only limits that the duty ... Additional duty component of the excise duty paid by 100% EOU of the excise duty paid EOU equivalent to Customs duty paid under Section
manufacture of final products, which were cleared to a 100% EOU under CT-3 certificates. The claim was disallowed by the Original Authority vide ... order dated 28.02.2008 on the ground that the clearances to 100% EOU is in the nature of deemed exports. The refund of cenvat credit under
which is subsequently approved as a 100 per cent export- oriented undertaking (EOU) by the competent authority, would be eligible for deduction under Section ... being not out of India but only to another 100 per cent EOU:
Reference in this context was made to paras
finished goods manufactured by the 100%
Export Oriented Unit ('the EOU' for short)
out of the raw material supplied by another
100% EOU ... also
obtained permission for advance DTA sale,
vide letter No. KFTWZ/100% EOU/II/765/2000-
01/3381 dated 27.7.2000 which will be valid
