https://www.taxtmi.com/caselaws?id=268291 The Appellate Tribunal CESTAT CHENNAI allowed the appeal due to lack of inquiry on the use of finished goods as inputs by the EOU. The Commissioner did not address the issue of accumulated credits being unusable. The decision relied on a precedent from the Hon'ble Gujarat High Court. en-us Wed, 27 May 2015 00:00:00 +0530 Fri, 30 Oct 2015 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268291 The Appellate Tribunal CESTAT CHENNAI allowed the appeal due to lack of inquiry on the use of finished goods as inputs by the EOU. The Commissioner did not address the issue of accumulated credits being unusable. The decision relied on a precedent from the Hon'ble Gujarat High Court. Case-Laws Central Excise Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268291