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of <h1>Appellant entitled to Cenvat credit for Customs duty under Customs Tariff Act</h1> <h3>Commissioner Versus Banco Products (India) Ltd.</h3> The Gujarat HC held that the appellant was entitled to Cenvat credit for additional duty of Customs paid under the Customs Tariff Act, 1975, as it was ... CENVAT credit - part of the duty paid on the inputs received from a 100% EOU - Rule 3(7) of the CCR - HELD THAT:- The substantial question of law arises for consideration. The Gujarat High Court admitted the case and identified the substantial question of law regarding Cenvat credit entitlement for additional duty of Customs paid under the Customs Tariff Act, 1975.
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