Whether an eou can supply its fg to a dta under annexure 45?

karan M (consultant) (24 Points)

22 March 2013  

we were supplying to an EOU under Bond. now vendor has exited from EOU scheme but claims it procure its inputs under Annexure 45 without paying any Excise duty.Excise duty on  DTA sale by our unit shall be governed by Sec 5A of CEAct'1944 which provides exemption shall not be to an EOU. Pl help if we can use notification no 43/2001 CE to supply in DTA witout payment of CVD? any citation in support will be of great help.

Thanks and regards

karan M