https://www.taxtmi.com/caselaws?id=118199 Modvat credit on inputs cleared by a 100% EOU to DTA was restricted by Notification No. 5/94 under Rule 57A to the extent of duty equal to the additional duty leviable under Section 3 of the Customs Tariff Act, 1975. Where that additional duty component was nil under the applicable notifications, the fact that aggregate customs duties were paid on DTA clearance did not enlarge the credit entitlement. The credit claim therefore failed because the statutory cap was linked to the additional duty element, and denial of credit was upheld. en-us Mon, 17 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118199 Modvat credit on inputs cleared by a 100% EOU to DTA was restricted by Notification No. 5/94 under Rule 57A to the extent of duty equal to the additional duty leviable under Section 3 of the Customs Tariff Act, 1975. Where that additional duty component was nil under the applicable notifications, the fact that aggregate customs duties were paid on DTA clearance did not enlarge the credit entitlement. The credit claim therefore failed because the statutory cap was linked to the additional duty element, and denial of credit was upheld. Case-Laws Central Excise Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118199