TaxTMI 
TaxTMI 
Dear Sirs,
My unit is a 100 percent EOU. we are receiving raw materials from both domestic and import. We are purchasing the material on ARE-3.
How can I take credit on the inputs as we are purchasing them on ARE-3
cenvat credit rules for an 100% EOU
31 May 2014 
2 Replies 
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Cenvat credit on inputs: not claimable where inputs are supplied duty free under ARE 3 to export oriented units.
Cenvat credit is unavailable for inputs supplied to an export-oriented unit under ARE-3 without payment of duty; since no duty is paid or payable on such inward supplies from the Domestic Tariff Area, the essential condition for claiming Cenvat credit is not met and credit cannot be taken. (AI Summary)
Cenvat credit is unavailable for inputs supplied to an export-oriented unit under ARE-3 without payment of duty; since no duty is paid or payable on such inward supplies from the Domestic Tariff Area, the essential condition for claiming Cenvat credit is not met and credit cannot be taken. (AI Summary)