https://www.taxtmi.com/caselaws?id=771823 CENVAT Credit Case Summary:Tribunal addressed the legality of carrying forward accumulated CENVAT credit by an Export Oriented Unit (EOU) after de-bonding and converting to Domestic Tariff Area (DTA). The SC set aside the Revenue's order denying credit transfer, remitting the case to the Original Authority for fresh adjudication. The key holding affirmed an EOU's right to carry forward accumulated credit upon paying appropriate duty, directing compliance with the HC's binding precedent after obtaining necessary factual clarifications. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771823 CENVAT Credit Case Summary:Tribunal addressed the legality of carrying forward accumulated CENVAT credit by an Export Oriented Unit (EOU) after de-bonding and converting to Domestic Tariff Area (DTA). The SC set aside the Revenue's order denying credit transfer, remitting the case to the Original Authority for fresh adjudication. The key holding affirmed an EOU's right to carry forward accumulated credit upon paying appropriate duty, directing compliance with the HC's binding precedent after obtaining necessary factual clarifications. Case-Laws Central Excise Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771823