2014 (3) TMI 915

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..... Shri B.L. Soni, DR, for the Respondent. ORDER The dispute in the present appeal lies in a very narrow compass. The appellants procured two DG sets from one M/s. Sudhir Genset, a 100% EOU. The said two DG sets were supplied by M/s. Sudhir Gensets on payment of duty of Excise by way of making two invoices, totalling amount to Rs. 7,39,000/-. The appellants took the credit of the same. ....

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....leviable under Customs Act, 1962 or in any other law for the time being imposed on like goods produced or manufactured, outside India if imported into India. As such what is required to be paid by a 100% EOU is Central Excise duty and not Customs duty. The appellants' reliance on Hon'ble Supreme Court's decision in the case of Suresh Synthetics reported in 2007 (216) E.L.T. 662 (S.C.) is appropria....

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.... proceedings at the end of 100% EOU and not at the appellants' end. Admittedly the duty paid by M/s. Sudhir Gensets being Excise duty, the appellants are entitled to the credit of the same. 5. Inasmuch as the appeal stands allowed on merits, the appellants' plea of time bar is only of academic interest. The period involved is October, 2006 where SCN issued on 26-11-2007. The credit availed by t....