80HHC of the IT Act and exemption on the Export Oriented Unit
(EOU) for a sum of Rs.84,40,581/- under Section ... amount and therefore stated that there was a total loss from
the EOU operation.
6. In the above background, the issued impugned notice under
Section
Prime Comp Private Limited (Eou) vs Deputy Commissioner Of Central Excise on 7 February, 2020
Author: C. Saravanan
Bench: C.Saravanan ... Prime Comp Private Limited (EOU)
R.S. No.17/3, Gothi Industrial Complex,
Vazhudavur Road, Mettupalayam,
Puducherry – 605 009.
Represented by its Finance Manager ... Petitioner
80HHC of the IT Act and exemption on the Export Oriented Unit
(EOU) for a sum of Rs.84,40,581/- under Section ... amount and therefore stated that there was a total loss from
the EOU operation.
6. In the above background, the issued impugned notice under
Section
1997-Cus
and provisions of the Customs Act . As the EOU had not
segregated the scrap and had not exported the same, this
quantity ... regards the stock of 453 M.Ts.available
with the EOU, the adjudicating authority found that the
EOU had not fulfilled the export obligation, especially
1997-Cus
and provisions of the Customs Act . As the EOU had not
segregated the scrap and had not exported the same, this
quantity ... regards the stock of 453 M.Ts.available
with the EOU, the adjudicating authority found that the
EOU had not fulfilled the export obligation, especially
1997-Cus
and provisions of the Customs Act . As the EOU had not
segregated the scrap and had not exported the same, this
quantity ... regards the stock of 453 M.Ts.available
with the EOU, the adjudicating authority found that the
EOU had not fulfilled the export obligation, especially
contention of the writ petitioner that the sale of
100% EOU would quality as "zero rated" sale within the meaning of
Section ... writ
petitioner drew my attention to certificate issued to 100% EOU
confirming that the goods purchased from the writ petitioner were
for used packing export
present
writ petition and the other an Export Oriented Unit [EOU], at Dahej in
the State of Gujarat.
4. The petitioner's SEZ Unit ... petitioner's Head Office, petitioner’s SEZ unit and the EOU
unit.
8. The learned counsel for the petitioner submits for the exports
made
present
writ petition and the other an Export Oriented Unit [EOU], at Dahej in
the State of Gujarat.
4. The petitioner's SEZ Unit ... petitioner's Head Office, petitioner’s SEZ unit and the EOU
unit.
8. The learned counsel for the petitioner submits for the exports
made
case of the petitioner is that the petitioner effected
sales to 100% EOU which are zero rated sale under Section 18 of
the TNVAT ... scheme of Section 18 . In
respect of sale effected to 100% EOU, a dealer is entitled to adjust
the Input Tax Credit or claim refund
