https://www.taxtmi.com/caselaws?id=248917 The Tribunal allowed the condonation of an 83-day delay in filing an appeal, considering a later appeal as supplementary. Regarding CENVAT credit for duty paid by a 100% Export Oriented Unit (EOU) to a Domestic Tariff Area (DTA) unit, the Tribunal held that the duty paid by the EOU should be treated as excise duty, granting a waiver and stay against the recovery of dues during the appeal's pendency. This case emphasizes the importance of understanding duties paid by different entities for claiming CENVAT credit and the relevance of statutory provisions in determining credit applicability. en-us Wed, 19 Jun 2013 00:00:00 +0530 Sat, 28 Jun 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248917 The Tribunal allowed the condonation of an 83-day delay in filing an appeal, considering a later appeal as supplementary. Regarding CENVAT credit for duty paid by a 100% Export Oriented Unit (EOU) to a Domestic Tariff Area (DTA) unit, the Tribunal held that the duty paid by the EOU should be treated as excise duty, granting a waiver and stay against the recovery of dues during the appeal's pendency. This case emphasizes the importance of understanding duties paid by different entities for claiming CENVAT credit and the relevance of statutory provisions in determining credit applicability. Case-Laws Central Excise Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248917