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 .....

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..... f Area (DTA) is a duty of excise. The buyer of such goods is entitled to MODVAT/CENVAT credit of that duty. This is precisely the benefit taken by the appellants. As rightly pointed out by learned counsel, the issue is covered by the Tribunal's decision in the case of India Japan Lighting Ltd. (supra), in favour of the appellants. In the result, the impugned order is set aside and this appeal is .....

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