Cenvat credit on DTA clearances by a 100% EOU was treated as settled by an earlier Bench ruling.

Entitlement to Cenvat credit of duties paid by a 100% Export Oriented Unit on DTA clearances under the proviso to Section 3(1) of the Central Excise Act, 1944 was treated as already covered by an earlier order of the same Bench. As both sides accepted that the controversy stood settled by that prior decision, no fresh merits adjudication was undertaken. The appeal was allowed on that basis, with the issue applied in line with the earlier ruling.

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Issues: Entitlement to Cenvat credit of duties paid by a 100% Export Oriented Unit on DTA clearances under the proviso to Section 3(1) of the Central Excise Act, 1944.

Analysis: The issue was stated to be identical to the issue already decided by the same Bench in an earlier order. Since both sides ed that the controversy stood covered by that earlier decision, no fresh adjudication on merits was called for in this appeal.

Conclusion: The appeal was allowed in view of the issue having already been settled.

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