https://www.taxtmi.com/caselaws?id=344907 The Tribunal allowed the appeal, setting aside the demand of Rs. 67,15,458 against the Appellant for availing excess Cenvat credit on inputs from a 100% EOU. It held that CVD in Rule 3(7) includes SAD and allowed the Appellant to avail Cenvat credit on SAD even before the amendment. The Tribunal ruled in favor of the Appellant, stating that CVD encompasses additional duties under the Customs Tariff Act, thus justifying the availment of credit on SAD. The appeal was allowed on merits, rejecting the extended period for demand and penalty imposition. en-us Fri, 30 Jun 2017 00:00:00 +0530 Tue, 01 Aug 2017 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344907 The Tribunal allowed the appeal, setting aside the demand of Rs. 67,15,458 against the Appellant for availing excess Cenvat credit on inputs from a 100% EOU. It held that CVD in Rule 3(7) includes SAD and allowed the Appellant to avail Cenvat credit on SAD even before the amendment. The Tribunal ruled in favor of the Appellant, stating that CVD encompasses additional duties under the Customs Tariff Act, thus justifying the availment of credit on SAD. The appeal was allowed on merits, rejecting the extended period for demand and penalty imposition. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344907