https://www.taxtmi.com/caselaws?id=172234 Credit on inputs procured from a 100% EOU through a domestic buyer is not confined to the additional duty of customs actually paid. The relevant notifications treat clearances by a 100% EOU to the Domestic Tariff Area as retaining the character of excise duty, while the credit limit is measured by the additional duty of customs leviable on like imported goods. The duty paid by the EOU cannot be split into customs-duty components to reduce credit to the exact duty actually paid. In the absence of contrary higher authority, the larger bench view governs under judicial discipline. en-us Tue, 08 Jun 2004 00:00:00 +0530 Mon, 17 Aug 2015 12:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172234 Credit on inputs procured from a 100% EOU through a domestic buyer is not confined to the additional duty of customs actually paid. The relevant notifications treat clearances by a 100% EOU to the Domestic Tariff Area as retaining the character of excise duty, while the credit limit is measured by the additional duty of customs leviable on like imported goods. The duty paid by the EOU cannot be split into customs-duty components to reduce credit to the exact duty actually paid. In the absence of contrary higher authority, the larger bench view governs under judicial discipline. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172234