https://www.taxtmi.com/caselaws?id=379857 The Tribunal allowed the appellant's claim for availing CENVAT credit on duty paid on imported capital goods at the time of de-bonding their Export Oriented Unit (EOU) and converting it into Domestic Tariff Area (DTA) status. The Tribunal relied on a previous order and a Board Circular to support the credit claim, emphasizing the relevance of the Circular in determining credit eligibility. The Tribunal set aside the demand, interest, and penalty imposed by the Department, granting the appellant consequential reliefs based on consistent interpretation of credit eligibility on imported capital goods. en-us Mon, 06 May 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379857 The Tribunal allowed the appellant's claim for availing CENVAT credit on duty paid on imported capital goods at the time of de-bonding their Export Oriented Unit (EOU) and converting it into Domestic Tariff Area (DTA) status. The Tribunal relied on a previous order and a Board Circular to support the credit claim, emphasizing the relevance of the Circular in determining credit eligibility. The Tribunal set aside the demand, interest, and penalty imposed by the Department, granting the appellant consequential reliefs based on consistent interpretation of credit eligibility on imported capital goods. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379857