https://www.taxtmi.com/caselaws?id=438884 The Appellant, a 100% EOU, can utilize Cenvat credit for duty payment on raw materials cleared to DTA units. The Tribunal ruled in favor of the Appellant, citing precedents supporting this practice. The demand for the extended period was deemed unsustainable as there was no suppression of facts. Duty demands were bifurcated, requiring cash payment for imported inputs and allowing Cenvat credit for indigenous goods. The Appellant is entitled to relief for Cenvat debits upon cash payment. The Appeals were disposed of accordingly, with directions for seeking relief for Cenvat debits from the appropriate forum. en-us Fri, 09 Jun 2023 00:00:00 +0530 Sat, 10 Jun 2023 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438884 The Appellant, a 100% EOU, can utilize Cenvat credit for duty payment on raw materials cleared to DTA units. The Tribunal ruled in favor of the Appellant, citing precedents supporting this practice. The demand for the extended period was deemed unsustainable as there was no suppression of facts. Duty demands were bifurcated, requiring cash payment for imported inputs and allowing Cenvat credit for indigenous goods. The Appellant is entitled to relief for Cenvat debits upon cash payment. The Appeals were disposed of accordingly, with directions for seeking relief for Cenvat debits from the appropriate forum. Case-Laws Central Excise Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438884