https://www.taxtmi.com/caselaws?id=188729 Full Cenvat credit was held admissible on duty-paid clearances by a 100% EOU supplier to a Domestic Tariff Area unit where the supply also suffered Central Sales Tax. The Tribunal noted that, because the supplier cleared the goods under the notification governing DTA clearances, the conditional formula in Rule 3(7)(a) of the Cenvat Credit Rules, 2004 did not apply. The duty shown in the supplier's invoices was therefore available as full credit, consistent with the Tribunal's earlier view on the same issue. The demand was unsustainable and the appeal succeeded. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 14 Dec 2016 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188729 Full Cenvat credit was held admissible on duty-paid clearances by a 100% EOU supplier to a Domestic Tariff Area unit where the supply also suffered Central Sales Tax. The Tribunal noted that, because the supplier cleared the goods under the notification governing DTA clearances, the conditional formula in Rule 3(7)(a) of the Cenvat Credit Rules, 2004 did not apply. The duty shown in the supplier's invoices was therefore available as full credit, consistent with the Tribunal's earlier view on the same issue. The demand was unsustainable and the appeal succeeded. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188729