Cenvat credit on goods cleared

[kiran kujur]

what will be cenvat credit on goods cleared from 100% Eou/STP/EPZ before 9.9.09.pl provide details ofBED,E.Cess.,H.E.Cess separately

AI Summary

Cenvat Credit Applicability Clarified for EOUs, STPs, and EPZs Pre-2009; Education Cess Eligible for DTA Purchasers. A query was raised about the applicability of Cenvat credit on goods cleared from 100% Export Oriented Units (EOU), Software Technology Parks (STP), or Export Processing Zones (EPZ) before September 9, 2009. One response highlighted that the amendment to Rule 3 of the Cenvat Credit Rules, 2004, occurred on September 7, 2009, affecting credit calculations. Another response noted that, according to tribunal decisions, education cess and higher education cess were fully available for Cenvat credit to Domestic Tariff Area (DTA) purchasers, even before the amendment, under Notification No. 23/2003 CE and Rule 3(7)(a) of CCR, 2004.