https://www.taxtmi.com/caselaws?id=33965 The Tribunal upheld the Commissioner's decision, allowing a 100% Export Oriented Unit (EOU) to claim Cenvat credit on High Speed Diesel (HSD) Oil under relevant notifications. The case centered on whether HSD Oil qualified as a specified input under the Cenvat Credit Rules, 2004. The Revenue's appeal was rejected as the Tribunal affirmed the EOU's entitlement to the credit based on the withdrawal of warehousing facility and specific notifications, emphasizing the EOU's eligibility for the benefit post withdrawal. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33965 The Tribunal upheld the Commissioner's decision, allowing a 100% Export Oriented Unit (EOU) to claim Cenvat credit on High Speed Diesel (HSD) Oil under relevant notifications. The case centered on whether HSD Oil qualified as a specified input under the Cenvat Credit Rules, 2004. The Revenue's appeal was rejected as the Tribunal affirmed the EOU's entitlement to the credit based on the withdrawal of warehousing facility and specific notifications, emphasizing the EOU's eligibility for the benefit post withdrawal. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33965