2015 (7) TMI 1237 - AT - Central Excise

EOU's entitlement to Cenvat credit on DTA clearances upheld on appeal

The appeal was allowed as the issue regarding the entitlement of Cenvat credit for duties paid by a 100% EOU on DTA clearances had been settled in a ... Clearances by 100% EOU to DTA - CENVAT credit - Section 3(1) of the Central Excise Act, 1944 - Held that: - issue covered by the decision in the case of M/s. Gopala Polyplast Limited Versus Commissioner of Central Excise & ST., Ahmedabad [2014 (11) TMI 30 - CESTAT AHMEDABAD], where it was held that If the view put forth by the Revenue is accepted than under proviso to Section 3(1) no duty more than the duty of excise leviable under the First Schedule to Central Excise Act can be recovered from a 100% EOU - appeal allowed - decided in favor of appellant. The appeal was filed against OIA No. 65-66/2012(Ahd-iii)K.ANPAZHAKAN/Commr.(A)/Ahd, dated 13-3-2012. The issue was about the entitlement of Cenvat credit for duties paid by a 100% EOU on DTA clearances. The appeal was allowed as the issue had been settled in a previous case law.