2017 (2) TMI 301

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.... such as Basic Excise Duty, CVD and SAD. The differential cenvat credit between the CVD & total duty was denied by the adjudicating authority interpreting the restriction provided under Rule 57AB (2) of the Central Excise Rules, 1944. The Commissioner (Appeals) in the impugned order allowed the appeal of the respondent following the ratio of the decision of the Larger Bench of this Tribunal in the case of Vikram Ispat Vs. Commissioner of Central Excise, Mumbai III 2000 (120) ELT 800 (Tribunal-LB). Therefore the Revenue is in appeal. 2. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that as per the restriction provided under Rule 57AB(2), the respondent is enti....

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....) Notwithstanding anything contained in sub-rule (1) - (a) credit of duty in respect of inputs or capital goods produced or manufactured - (i) in a free trade zone and used in the manufacture of the final products in any other place in India; or (ii) by a hundred per cent export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or Software Technology Parks and used in the manufacture of the final products in any place in India, shall be restricted to the extent which is equal to the additional duty leviable on like goods under Section 3 of Customs Tariff Act, 1975 paid on such inputs; From the reading of the above provision, I find that whatever duty was paid by EOU is availab....