https://www.taxtmi.com/caselaws?id=53279 Credit under the Cenvat/Modvat scheme for inputs received from a 100% Export Oriented Unit is limited by the ceiling of the additional duty leviable on like imported goods under Section 3 of the Customs Tariff Act, 1975. Duty paid by the EOU on clearance to the domestic area is treated as excise duty in character, even though its quantum is measured by reference to customs duty. The recipient manufacturer is entitled to credit up to the lesser of the actual duty paid on the inputs or the applicable additional duty ceiling, and the duty paid by the EOU cannot be split into customs components to deny credit. en-us Tue, 08 Jun 2004 00:00:00 +0530 Tue, 12 Oct 2010 13:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53279 Credit under the Cenvat/Modvat scheme for inputs received from a 100% Export Oriented Unit is limited by the ceiling of the additional duty leviable on like imported goods under Section 3 of the Customs Tariff Act, 1975. Duty paid by the EOU on clearance to the domestic area is treated as excise duty in character, even though its quantum is measured by reference to customs duty. The recipient manufacturer is entitled to credit up to the lesser of the actual duty paid on the inputs or the applicable additional duty ceiling, and the duty paid by the EOU cannot be split into customs components to deny credit. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53279