https://www.taxtmi.com/caselaws?id=391061 Cenvat credit was held admissible on duty paid by a 100% EOU on DTA clearances where the supplier had not availed the benefit under Serial No. 2 of Notification No. 23/2003-CE, because the duty remained excise duty under Section 3 of the Central Excise Act, 1944 and could not be treated as customs-duty credit for denial purposes. The demand was also held time-barred, as the credit was reflected in the records and no suppression of facts or wilful misstatement with intent to evade duty was established, so the extended limitation period could not be invoked. Consequently, the adverse order was set aside with consequential relief. en-us Thu, 16 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 12:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391061 Cenvat credit was held admissible on duty paid by a 100% EOU on DTA clearances where the supplier had not availed the benefit under Serial No. 2 of Notification No. 23/2003-CE, because the duty remained excise duty under Section 3 of the Central Excise Act, 1944 and could not be treated as customs-duty credit for denial purposes. The demand was also held time-barred, as the credit was reflected in the records and no suppression of facts or wilful misstatement with intent to evade duty was established, so the extended limitation period could not be invoked. Consequently, the adverse order was set aside with consequential relief. Case-Laws Central Excise Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391061