https://www.taxtmi.com/caselaws?id=799350 Rule 3(1) of the CENVAT Credit Rules establishes substantive entitlement to credit of eligible duties, while Rule 9 governs the supporting documentation. The proviso to Rule 3(1) should be read harmoniously with the objective of preventing cascading duties and should not be treated as an exclusive restriction confining credit to central excise duty on capital goods. Following debonding, inputs and capital goods on which assessed duty is paid become duty-paid goods for Domestic Tariff Area manufacture. Their earlier duty-free procurement under the EOU scheme does not bar credit of eligible duties actually paid on debonding. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799350 Rule 3(1) of the CENVAT Credit Rules establishes substantive entitlement to credit of eligible duties, while Rule 9 governs the supporting documentation. The proviso to Rule 3(1) should be read harmoniously with the objective of preventing cascading duties and should not be treated as an exclusive restriction confining credit to central excise duty on capital goods. Following debonding, inputs and capital goods on which assessed duty is paid become duty-paid goods for Domestic Tariff Area manufacture. Their earlier duty-free procurement under the EOU scheme does not bar credit of eligible duties actually paid on debonding. Case-Laws Central Excise Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799350