https://www.taxtmi.com/caselaws?id=266696 Rule 3 of the Cenvat Credit Rules, 2004 allows credit on duty paid inputs used in or in relation to manufacture and does not exclude 100% export oriented units. A Board circular cannot curtail the scope of the Rules or a notification. Notification No. 18/2004-C.E. (N.T.) was confined to the mode of duty payment through PLA or Cenvat credit and did not impose an exclusive choice between duty-free procurement and duty-paid procurement. Accordingly, a 100% EOU remained entitled to Cenvat credit on duty paid inputs such as furnace oil, and disallowance of the credit was unsustainable. en-us Tue, 16 Sep 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266696 Rule 3 of the Cenvat Credit Rules, 2004 allows credit on duty paid inputs used in or in relation to manufacture and does not exclude 100% export oriented units. A Board circular cannot curtail the scope of the Rules or a notification. Notification No. 18/2004-C.E. (N.T.) was confined to the mode of duty payment through PLA or Cenvat credit and did not impose an exclusive choice between duty-free procurement and duty-paid procurement. Accordingly, a 100% EOU remained entitled to Cenvat credit on duty paid inputs such as furnace oil, and disallowance of the credit was unsustainable. Case-Laws Central Excise Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266696