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Cenvat Credit of SAD to 100% EOU

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 November 2010 Dear Sir,

Pl. advise whether cenvat credit of SAD u/s 3(5) of Custom Tariff Act is available to 100% EOU.

What will be the Condition if SAD Paid By EOU is on purchase of Capital Goods

25 November 2010 Cenvat credit is available to EOU at par with the other assessees. Credit of SAD is available 100% in the year of purchase



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