https://www.taxtmi.com/caselaws?id=155583 The Tribunal ruled in favor of the appellant, holding that a buyer of goods from a 100% Export Oriented Unit (EOU) is entitled to claim Cenvat credit when Excise duty has been paid by the EOU seller. The Tribunal emphasized that excisable goods manufactured by a 100% EOU are subject to excise duty for Domestic Tariff Area (DTA) clearances, ensuring parity with customs duty on similar imported goods. The Tribunal found the denial of Cenvat credit unjustified and waived the pre-deposit requirement, recognizing the appellant's entitlement to credit based on the EOU seller's payment of Central Excise duty. en-us Fri, 05 Feb 2010 00:00:00 +0530 Thu, 05 Sep 2013 15:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155583 The Tribunal ruled in favor of the appellant, holding that a buyer of goods from a 100% Export Oriented Unit (EOU) is entitled to claim Cenvat credit when Excise duty has been paid by the EOU seller. The Tribunal emphasized that excisable goods manufactured by a 100% EOU are subject to excise duty for Domestic Tariff Area (DTA) clearances, ensuring parity with customs duty on similar imported goods. The Tribunal found the denial of Cenvat credit unjustified and waived the pre-deposit requirement, recognizing the appellant's entitlement to credit based on the EOU seller's payment of Central Excise duty. Case-Laws Central Excise Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155583