https://www.taxtmi.com/caselaws?id=170739 The Tribunal allowed the appeals, holding that the appellant, a 100% EOU, met the conditions for exemptions under Notification No. 7/2003-C.E. and Notification No. 30/2004-CC by not availing duty credit on inputs for goods cleared in DTA. The decision relied on legal precedents, including Kumar Arch Tech Pvt. Ltd. and Garware Marine Industries Ltd., to support the appellant's position. The Tribunal clarified the obligation not to take Cenvat credit as a key factor in determining eligibility for exemptions, ultimately ruling in favor of the appellant. en-us Thu, 18 Sep 2014 00:00:00 +0530 Tue, 09 Jun 2015 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170739 The Tribunal allowed the appeals, holding that the appellant, a 100% EOU, met the conditions for exemptions under Notification No. 7/2003-C.E. and Notification No. 30/2004-CC by not availing duty credit on inputs for goods cleared in DTA. The decision relied on legal precedents, including Kumar Arch Tech Pvt. Ltd. and Garware Marine Industries Ltd., to support the appellant's position. The Tribunal clarified the obligation not to take Cenvat credit as a key factor in determining eligibility for exemptions, ultimately ruling in favor of the appellant. Case-Laws Central Excise Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170739