https://www.taxtmi.com/caselaws?id=785752 CENVAT credit was permitted for duty paid on finished goods at de-bonding of a 100% EOU because duty was discharged as per de-bonding permission, converting stocks into inputs for the DTA unit; consequence: credit availed is valid. The invoking of the extended period of limitation to raise demands was untenable because the Department had knowledge of de-bonding and issued a No Dues Certificate; consequence: demands made under extended limitation are set aside. Because the credit disallowance failed on merits, related demands for interest and penalties were also set aside. en-us Wed, 14 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785752 CENVAT credit was permitted for duty paid on finished goods at de-bonding of a 100% EOU because duty was discharged as per de-bonding permission, converting stocks into inputs for the DTA unit; consequence: credit availed is valid. The invoking of the extended period of limitation to raise demands was untenable because the Department had knowledge of de-bonding and issued a No Dues Certificate; consequence: demands made under extended limitation are set aside. Because the credit disallowance failed on merits, related demands for interest and penalties were also set aside. Case-Laws Central Excise Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785752