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2010 (4) TMI 662 - AT - Central Excise100% EOU – DTA clearances – Rate of duty – Goods cleared by EOU in name of DTA unit – Any clearances made by EOU against terms of permission of Development Commissioner, offending in nature – clandestine clearances can be adjusted towards balance of DTA clearances permitted by Development Commissioner – For any clearance in excess of permitted clearances, assessee to pay full rate of duty prescribed Cenvat credit – Appellant claimed that if duty charged on the goods alleged to manufactured in EOU, but out of the inputs procured in the name of the DTA unit and cleared into DTA - DTA clearances by a 100% EOU were governed by Rule 100A to 100H of the Central Excise Rules, 1944 and as per the provisions of Rule 100H(2), the provisions of Rule 57A & 57Q, (providing for input duty Modvat credit and; capital goods duty Modvat credit) were not applicable to the excisable goods produced or manufactured by a 100% EOU - Appellant's claim for Modvat credit rejected
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