https://www.taxtmi.com/caselaws?id=331778 The Tribunal allowed the appeal in favor of the appellant concerning the interpretation of CENVAT credit rules, specifically Rule 3(1) of CCR, 2004, regarding duty paid by a 100% EOU under the Central Excise Act. The Tribunal agreed with the appellant that the duty paid by the EOU should not be dissected into different components and that CENVAT credit should be allowed for the entire duty charged, emphasizing that it is excise duty, not customs duty. The impugned order was set aside, ruling in favor of the appellant on all contested issues, including the extended period for demand and penalty. en-us Tue, 30 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331778 The Tribunal allowed the appeal in favor of the appellant concerning the interpretation of CENVAT credit rules, specifically Rule 3(1) of CCR, 2004, regarding duty paid by a 100% EOU under the Central Excise Act. The Tribunal agreed with the appellant that the duty paid by the EOU should not be dissected into different components and that CENVAT credit should be allowed for the entire duty charged, emphasizing that it is excise duty, not customs duty. The impugned order was set aside, ruling in favor of the appellant on all contested issues, including the extended period for demand and penalty. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331778