CENVAT Credit extended to EOUs enables duty-paid procurement and credit use for domestic-sale duty or refund. Extension of CENVAT Credit to Export Oriented Units permits procurement on payment of duty with credit claimable under the CENVAT Credit Rules, usable to pay duty on DTA sales; unutilised credit may be recovered by claiming a refund under the CENVAT Credit Rules.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Credit extended to EOUs enables duty-paid procurement and credit use for domestic-sale duty or refund.
Extension of CENVAT Credit to Export Oriented Units permits procurement on payment of duty with credit claimable under the CENVAT Credit Rules, usable to pay duty on DTA sales; unutilised credit may be recovered by claiming a refund under the CENVAT Credit Rules.
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