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2011 (3) TMI 540 - CESTAT, AHEMDABADModvat credit - Rule 17 of Cenvat Credit Rules - 100% EOU - The issue involved is as to whether the appellant is entitled to avail the modvat credit in respect of the inputs used in the manufacture of the final product which stands exported without payment of duty - Having held that such clearance cannot be equated with exempted goods or goods attracting nil rate of duty, the Commissioner (Appeals) was not justified in proceeding ahead to apply Rule 17 of Cenvat Credit Rules - Assessee submits that the said rule is applicable in respect of goods cleared by 100% EOU in DTA to pay duty out of PLA - Hence, set aside the impugned order and allow the appeal with consequential relief to the appellant.
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