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Issues: Whether the appellant was entitled to Cenvat credit of duty paid on inputs procured from a 100% Export Oriented Unit under Notification No. 23/2003-CE dated 31.03.2003.
Analysis: The duty payment by the supplier under Serial No. 3 of Notification No. 23/2003-CE was not in dispute. The appellant had availed credit under Rule 3 of the Cenvat Credit Rules, 2002, and the objection raised against availment of full credit was found unsustainable once duty payment under the notification stood established. The contrary reference to Rule 14 of the Cenvat Credit Rules, 2004 did not defeat credit eligibility on these facts.
Conclusion: The appellant was rightly entitled to Cenvat credit, and the denial of credit was incorrect.
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