9911796707
TMI Blog2014 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. 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. 2. Revenue by entertaining a plea that M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 appropriate in as much as in that case, it was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the appellants was being reflected in their credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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