https://www.taxtmi.com/caselaws?id=218711 The Tribunal upheld the Commissioner (Appeals) decision, confirming the legality of utilizing CENVAT credit for duty payments on imported inputs cleared to Domestic Tariff Area (DTA) by a 100% Export Oriented Unit (EOU). It was determined that the duty paid on DTA clearances constituted duty of excise, not customs duty, allowing the EOU to use CENVAT credit for such payments. The Tribunal dismissed the department's appeal, affirming the EOU's right to pay duty on DTA clearances from PLA or CENVAT account in accordance with the Central Excise Rules. en-us Fri, 23 Dec 2011 00:00:00 +0530 Fri, 23 Nov 2012 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218711 The Tribunal upheld the Commissioner (Appeals) decision, confirming the legality of utilizing CENVAT credit for duty payments on imported inputs cleared to Domestic Tariff Area (DTA) by a 100% Export Oriented Unit (EOU). It was determined that the duty paid on DTA clearances constituted duty of excise, not customs duty, allowing the EOU to use CENVAT credit for such payments. The Tribunal dismissed the department's appeal, affirming the EOU's right to pay duty on DTA clearances from PLA or CENVAT account in accordance with the Central Excise Rules. Case-Laws Central Excise Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218711