2006 (3) TMI 630

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....der per : P.G. Chacko, Member (J)]. - The appellants were working as a 100% Export-Oriented Unit (EOU). On 3-12-2002, the Development Commissioner, under the Ministry of Commerce, allowed them, in principle, to opt out of EOU scheme and operate under EPCG Scheme. Certain conditions were laid down to be fulfilled by the party, which were fulfilled by them in due course of time. Upon fulfillment o....

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....e case on merits. It is submitted that the appellants were entitled to take input duty credit from the date on which they were allowed to be de-bonded (2-12-2002). On the other hand ld. SDR submits that they were not entitled to do so before the date on which the unit was finally de-bonded (3-12-2003). It is noticed that the impugned order nowhere says that the assessee had received duty-paid inpu....