2015 (7) TMI 1237 - AT - Central Excise

Clearances by 100% EOU to DTA - CENVAT credit - Section 3(1) of the Central Excise Act, 1944 - Held that - issue covered by the decision in the case of M/s. Gopala Polyplast Limited Versus Commissioner of Central Excise & ST., Ahmedabad 2014 (11) TMI 30 - CESTAT AHMEDABAD , where it was held that If the view put forth by the Revenue is accepted than under proviso to Section 3(1) no duty more than the duty of excise leviable under the First Schedule to Central Excise Act can be recovered from a 100% EOU - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against OIA No. 65-66/2012(Ahd-iii)K.ANPAZHAKAN/Commr.(A)/Ahd, dated 13-3-2012. The issue was about the entitlement of Cenvat credit for duties paid by a 100% EOU on DTA clearances. The appeal was allowed as the issue had been settled in a previous case law.