Tribunal Rules EOUs Not Liable for Differential Duty on DTA Clearance Under Notification 23/2003-CE; Cenvat Credit Irrelevant.
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....100% EOU - DTA clearance - the fact of the respondents not availing cenvat credit is not a relevant consideration in deciding the question whether they comply with N/N. 23/2003-CE - this Tribunal held that the assessee is not required to pay the differential duty.....
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