2007 (8) TMI 524

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....  The appellants had received halogen lamps from M/s. Phoenix Lamps India Ltd., Noida, a 100% EOU, and had taken CENVAT credit of the entire amount of duty paid thereon. The original authority and the first appellate authority restricted their entitlement to an amount equal to the additional duty of customs [CVD] which formed a part of the measure of the duty of excise paid by the EOU in term....