https://www.taxtmi.com/caselaws?id=124030 Cenvat credit on inputs procured from a 100% Export-Oriented Unit is governed by Rule 3(6)(a) and is linked to the additional duty leviable on like imported goods under the Customs Tariff Act. Where the duty actually paid by the EOU is lower than that benchmark, credit is limited to the actual duty paid; where it is higher, credit is restricted to the additional duty leviable. On the stated facts, the invoices did not show a breakup of duty components, so the recipient was entitled to credit of the duty actually paid and was not confined to a notional 50% restriction. en-us Tue, 22 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 17:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124030 Cenvat credit on inputs procured from a 100% Export-Oriented Unit is governed by Rule 3(6)(a) and is linked to the additional duty leviable on like imported goods under the Customs Tariff Act. Where the duty actually paid by the EOU is lower than that benchmark, credit is limited to the actual duty paid; where it is higher, credit is restricted to the additional duty leviable. On the stated facts, the invoices did not show a breakup of duty components, so the recipient was entitled to credit of the duty actually paid and was not confined to a notional 50% restriction. Case-Laws Central Excise Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124030