https://www.taxtmi.com/caselaws?id=1681 The Tribunal granted relief to the appellants, a 100% Export Oriented Unit (EOU), allowing them to utilize Cenvat credit for duty payment on Domestic Tariff Area (DTA) clearances post-conversion. The lower authorities' disallowance of Cenvat credit and demand for differential duty and penalty were overturned. The Tribunal held that the appellants were entitled to capital goods credit and input-duty credit for non-duty-exempt DTA clearances, supported by relevant notifications and a Tribunal decision predating the rule amendment. The appellants were granted waiver of pre-deposit and stay of recovery for the duty and penalty amounts. en-us Mon, 02 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1681 The Tribunal granted relief to the appellants, a 100% Export Oriented Unit (EOU), allowing them to utilize Cenvat credit for duty payment on Domestic Tariff Area (DTA) clearances post-conversion. The lower authorities' disallowance of Cenvat credit and demand for differential duty and penalty were overturned. The Tribunal held that the appellants were entitled to capital goods credit and input-duty credit for non-duty-exempt DTA clearances, supported by relevant notifications and a Tribunal decision predating the rule amendment. The appellants were granted waiver of pre-deposit and stay of recovery for the duty and penalty amounts. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1681