https://www.taxtmi.com/caselaws?id=366347 The Tribunal dismissed the appeal by M/s Accutech Engineering Pvt Ltd against the recovery of duty and interest for clearing inputs to a 100% Export Oriented Unit without reversing CENVAT credit, along with a penalty. The Tribunal held that duty exemption on input procurement could only be claimed by the manufacturer supplying to the unit, not by a third party like the appellant. The Tribunal emphasized the mandatory reversal of credit as per CENVAT Credit Rules, distinguishing the case from precedent. Consequently, the duty recovery and penalty imposed were affirmed. en-us Wed, 11 Apr 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366347 The Tribunal dismissed the appeal by M/s Accutech Engineering Pvt Ltd against the recovery of duty and interest for clearing inputs to a 100% Export Oriented Unit without reversing CENVAT credit, along with a penalty. The Tribunal held that duty exemption on input procurement could only be claimed by the manufacturer supplying to the unit, not by a third party like the appellant. The Tribunal emphasized the mandatory reversal of credit as per CENVAT Credit Rules, distinguishing the case from precedent. Consequently, the duty recovery and penalty imposed were affirmed. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366347