https://www.taxtmi.com/caselaws?id=78864 The Tribunal held that the appellant was entitled to the full credit for inputs procured from a 100% EOU, following the method prescribed in a prior Larger Bench decision. The credit should be restricted to the lesser amount between the duty paid by the 100% EOU and the additional duty of customs payable if like goods were imported. As the duty paid by the 100% EOU exceeded the additional customs duty on like goods, the appellant was granted the full credit. The Tribunal allowed the appeal, overturning the lower authorities' decisions and providing consequential relief. en-us Fri, 12 Mar 2010 00:00:00 +0530 Wed, 22 Dec 2010 19:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78864 The Tribunal held that the appellant was entitled to the full credit for inputs procured from a 100% EOU, following the method prescribed in a prior Larger Bench decision. The credit should be restricted to the lesser amount between the duty paid by the 100% EOU and the additional duty of customs payable if like goods were imported. As the duty paid by the 100% EOU exceeded the additional customs duty on like goods, the appellant was granted the full credit. The Tribunal allowed the appeal, overturning the lower authorities' decisions and providing consequential relief. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78864