2015 (10) TMI 2842

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..... respect of inputs procured from 100% EOU - value of Basic Customs Duty (BCD) as leviable or what has exactly been paid by 100% EOU will be leviable. Revenue's objection is that the formula, as prescribed under the said Rule denotes the BCD actually paid by the 100% EOU and not the BCD leviable on like goods if imported into India. HELD THAT:- The said issue stands decided by the Tribun .....

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..... s, I find that the appellants have procured their inputs from a 100% EOU and has availed the CENVAT credit on the same by adopting the formula prescribed under Rule 3(7)(a) of CENVAT Credit Rules, 2004, which reflected the CENVAT credit to be availed by a DTA unit in respect of inputs procured from 100% EOU. While calculating the CENVAT credit available to the appellant, they have taken the value .....

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