https://www.taxtmi.com/caselaws?id=245467 The appellants were entitled to Cenvat credit for Excise duty paid on goods procured from a 100% EOU, despite the Revenue's contention that the EOU should have paid Customs duty. The judgment clarified that a 100% EOU clearing goods in the DTA must pay Central Excise duty, not Customs duty. The invoices showing payment of Central Excise duty by the supplier supported the appellants' claim for credit. The court also found the demand to be time-barred due to transparent credit availing and no intent to evade duty, allowing the appeal on both merits and limitation. en-us Wed, 29 Feb 2012 00:00:00 +0530 Mon, 31 Mar 2014 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245467 The appellants were entitled to Cenvat credit for Excise duty paid on goods procured from a 100% EOU, despite the Revenue's contention that the EOU should have paid Customs duty. The judgment clarified that a 100% EOU clearing goods in the DTA must pay Central Excise duty, not Customs duty. The invoices showing payment of Central Excise duty by the supplier supported the appellants' claim for credit. The court also found the demand to be time-barred due to transparent credit availing and no intent to evade duty, allowing the appeal on both merits and limitation. Case-Laws Central Excise Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245467