https://www.taxtmi.com/caselaws?id=378753 SAD paid on de-bonding of a 100% EOU was held creditable where no exemption under the relevant customs notification was availed at the time of import. The exemption notification relied on by the department was treated as inapplicable to goods cleared on de-bonding, so the goods could not be treated as exempt for the purpose of denying CENVAT credit. On that basis, the demand was unsustainable and the assessee's entitlement to credit was upheld. en-us Fri, 01 Mar 2019 00:00:00 +0530 Mon, 22 Apr 2019 07:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378753 SAD paid on de-bonding of a 100% EOU was held creditable where no exemption under the relevant customs notification was availed at the time of import. The exemption notification relied on by the department was treated as inapplicable to goods cleared on de-bonding, so the goods could not be treated as exempt for the purpose of denying CENVAT credit. On that basis, the demand was unsustainable and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378753