https://www.taxtmi.com/caselaws?id=32109 The Court dismissed the appeal filed by the Revenue against the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) order. It held that a 100% Export Oriented Unit (EOU) was entitled to Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, as they exported all products and could not utilize the credit domestically. The Court found no merit in the Revenue's arguments, emphasizing the EOU's right to the refund of duty paid. The impugned orders were set aside, affirming the EOU's eligibility for Cenvat credit and refund under the Rules. en-us Sat, 28 Jun 2008 00:00:00 +0530 Fri, 28 Jul 2017 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32109 The Court dismissed the appeal filed by the Revenue against the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) order. It held that a 100% Export Oriented Unit (EOU) was entitled to Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, as they exported all products and could not utilize the credit domestically. The Court found no merit in the Revenue's arguments, emphasizing the EOU's right to the refund of duty paid. The impugned orders were set aside, affirming the EOU's eligibility for Cenvat credit and refund under the Rules. Case-Laws Central Excise Sat, 28 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32109