https://www.taxtmi.com/caselaws?id=764412 The Tribunal allowed the appellant to avail CENVAT Credit on inputs received from a 100% Export Oriented Unit (EOU), including Education Cess and other duties, under the Cenvat Credit Rules, 2004. The Tribunal concluded that Rule 3(7)(a) restricts credit only for the basic excise duty and does not apply to additional duties. The appellant's interpretation, supported by precedent cases, was favored, leading to the appeal being allowed with consequential relief. en-us Tue, 07 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764412 The Tribunal allowed the appellant to avail CENVAT Credit on inputs received from a 100% Export Oriented Unit (EOU), including Education Cess and other duties, under the Cenvat Credit Rules, 2004. The Tribunal concluded that Rule 3(7)(a) restricts credit only for the basic excise duty and does not apply to additional duties. The appellant's interpretation, supported by precedent cases, was favored, leading to the appeal being allowed with consequential relief. Case-Laws Central Excise Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764412