https://www.taxtmi.com/caselaws?id=115127 Credit on inputs sourced from a 100% Export Oriented Unit was held to be available under the Cenvat Credit Rules, 2004, because the relevant wording referred to duty "paid" rather than restricting credit to the CVD component alone. The Tribunal followed its earlier decision on the method of calculation and held that the lower authorities were not justified in treating that precedent as inapplicable. On that basis, denial of credit on the ground that Rule 3(6) limited entitlement only to CVD paid was unsustainable, and the assessee was entitled to the credit claimed. en-us Wed, 23 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 10:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115127 Credit on inputs sourced from a 100% Export Oriented Unit was held to be available under the Cenvat Credit Rules, 2004, because the relevant wording referred to duty "paid" rather than restricting credit to the CVD component alone. The Tribunal followed its earlier decision on the method of calculation and held that the lower authorities were not justified in treating that precedent as inapplicable. On that basis, denial of credit on the ground that Rule 3(6) limited entitlement only to CVD paid was unsustainable, and the assessee was entitled to the credit claimed. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115127