https://www.taxtmi.com/caselaws?id=209890 The case addressed the denial of modvat credit to the appellants for goods procured from a 100% EOU. The demand was confirmed due to the denial of this benefit under Notification No. 23/2003. The key issue was whether CVD includes the 4% additional duty under Section 3(5) of the Customs Tariff Act, in addition to the duty under Section 3(1). The appellants sought to rely on a Tribunal decision. Despite objections, the judge allowed the appellants to raise grounds on merits based on the Tribunal decision. The matter was remanded to the original adjudicating authority for a fresh decision, considering the Tribunal's judgment. en-us Fri, 10 Jun 2011 00:00:00 +0530 Mon, 08 Jul 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209890 The case addressed the denial of modvat credit to the appellants for goods procured from a 100% EOU. The demand was confirmed due to the denial of this benefit under Notification No. 23/2003. The key issue was whether CVD includes the 4% additional duty under Section 3(5) of the Customs Tariff Act, in addition to the duty under Section 3(1). The appellants sought to rely on a Tribunal decision. Despite objections, the judge allowed the appellants to raise grounds on merits based on the Tribunal decision. The matter was remanded to the original adjudicating authority for a fresh decision, considering the Tribunal's judgment. Case-Laws Central Excise Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209890