TMI Blog2007 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J) [Order per]- This appeal is directed against the order-in-appeal No. PII/KS/303/2006 dated 17/11/2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is whether the appellant after debonding himself from EOU to DTA is eligible to avail the credit of the amount of duty paid on indigenously procured capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to prove that the 100% EOU at the time of debonding is bound to pay Central Excise duty on the indigenously procured capital goods; that if the above said paras of Export Import Policy and Handbook of Procedure are read together with para 8 of Notification No.22/2003-CE, it can be realized that they have correctly availed the credit of the said Central Excise duty. In this regard, it is seen th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand does not survive, interest and penalty also do not survive". 5. As against the above said finding, it is the contention of the Ld. SDR that the appellant is allowed to take credit on duty paid as amount as CVD. The said contention of the SDR is correct, if the appellants had paid the CVD and other duties applicable on the imported goods. In this case it is not so. This being the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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