https://www.taxtmi.com/caselaws?id=124328 The court upheld the demand for excess duty credit availed by the appellants on inputs received from an EOU, citing the specific formula in sub-rule (7) of Rule 3 of CCR 2004. The appellants' contention that they were entitled to the entire credit based on invoices was rejected, emphasizing the statutory provisions governing entitlement to input credit from an EOU. The appeal challenging the determination of input credit availability was dismissed for lacking merit, affirming the lower authorities' correct application of the rule in calculating admissible credit. en-us Wed, 15 Oct 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124328 The court upheld the demand for excess duty credit availed by the appellants on inputs received from an EOU, citing the specific formula in sub-rule (7) of Rule 3 of CCR 2004. The appellants' contention that they were entitled to the entire credit based on invoices was rejected, emphasizing the statutory provisions governing entitlement to input credit from an EOU. The appeal challenging the determination of input credit availability was dismissed for lacking merit, affirming the lower authorities' correct application of the rule in calculating admissible credit. Case-Laws Central Excise Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124328