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2012 (11) TMI 726 - AT - Central Excise100% EOU - imported inputs duty-free under Notification No. 52/2003-Cus. ibid and also on payment of duty without availing the benefit of this notification - they cleared inputs ‘as such’ to their sister unit in the Domestic Tariff Area (DTA) - department objected to above utilization of CENVAT credit for payment of duty on the imported inputs cleared ‘as such’ to the DTA, on the ground that the duty paid on the DTA clearances consisted of elements of customs duties and therefore no CENVAT credit could be utilized for such payment – Held that:- respondent was a DTA unit prior to December 2007. - In this case, they had procured inputs and capital goods by way of import and also from indigenous sources and had taken CENVAT credit of CVD/Central Excise duty paid thereon. - Respondent paid duty of excise on the imported inputs cleared ‘as such’ to their sister concern in DTA - respondent was entitled to pay such duty either wholly from PLA or partly from PLA and partly from CENVAT account. There is no law denying this right to a 100% EOU – in favor of assessee
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