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2010 (1) TMI 465 - AT - Central ExciseCenvat/Modvat - Quantum of credit - inputs procured from 100% EOU. Since duty paid on inputs only excise duty, restriction on quantum of duty paid taken as credit limited to duty paid on such goods procured from other source. Held that - provisions relating to such restrictions in Cenvat Credit Rules, 2001 substantially the same as provision in Notification No. 5/94-C.E.(N.T.). order of original authority permitting credit to the extent of Rs. 45,080 only restored.
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