EOUs Entitled to Credit for SAD and CVD u/r 3(7) of Central Excise Regulations: Prima Facie Case Supports Assessee.

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....100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs Tariff Act - prima facie case is in favor of assessee - AT....