(106) In the case of excise-duty exemption, it was found that the duty paid on purchases by a non-EOU unit is credited as a drawback (CENVAT) and is utilised towards payment of excise duty on domestic sales.
(106) Glede oprostitve trošarine je bilo ugotovljeno, da je dajatev, ki jo plačajo enote, ki niso izvozno naravnane, knjižena kot povračilo (CENVAT) in uporabljena za poračun trošarine za prodajo na domačem trgu.