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2008 (11) TMI 169 - CESTAT, NEW DELHI100% EOU (Export oriented unit) – Cenvat Credit on High Speed Diesel Oil (HSD) - HSD not a specified input in terms of Rule 2(k) of the Cenvat Credit Rules, 2004 read with Explanation-I – Held that as per the terms of Foreign Trade Policy supply to EOU are treated as deemed export - the EOUs are entitled to avail benefits of Cenvat Credit Scheme consequence to withdrawal of warehousing facility for utilizing the Cenvat credit towards payment of excise duty on DTA clearances - It is an additional facility in the form of reimbursement of terminal excise duty and the general provisions of Cenvat Credit Rules are neither attracted nor applicable for the goods specified under Notification No. 22/03-C.E. dated 31-03-2003. In the appellant’s case, CT-3 were issued in part for procurement of HSD Oil for generation of electricity for captive consumption, as such, Cenvat credit is not deniable to the appellant subsequent to withdrawal of warehousing facility
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