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2017 (7) TMI 19 - AT - Central ExciseCENVAT credit - inputs received from 100% EOU - whether additional duty paid under Section 3(5) i.e. SAD is includible in CVD in terms of Rule 3(7) of the Credit Rules and credit of same can be availed on inputs received from a 100% EOU unit? - Held that: - Reliance was placed on the decision of the Hon’ble Tribunal in the case of Sri Venkateshwara Precision Components v. CCE, Chennai [2010 (8) TMI 243 - CESTAT, CHENNAI], where it was held that from 1-3-05, the additional duty levied under Section 3(5) has also been made eligible for credit, it would be proper to hold that the term CVD referred to in the formula would refer to both varieties of additional duties leviable under Section 3(1) and 3(5) of the Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellant.
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