VINEET KOTHARI,J. - (1.) These two Appeals arise from the order of CESTAT dated 14.2.2017 and are being disposed of by this common Judgment.
(2.) The facts are illustratively taken from C.M.A. No. 2280 of 2017 (M/s. Stanadyne Amalgamations v. Commissioner of Central Excise), which, in brief, are as under:- The Assessee, M/s. Stanadyne Amalgamations started off its 100% Export Oriented Unit (EOU) for manufacture of Carbon Brushes, but, subsequently, they surrendered their EOU status on 23.2.2012 by adopting De-bonding procedure and became a Domestic Tariff Area (DTA) Unit. At the time of De-bonding, the Appellant/Assessee paid appropriate Duty and Countervailing Duty (Additional Excise Duty) on the imported/indigenously procured raw materials lying in Stock and capital goods on depreciated value as per Rules which were procured and imported without payment of duty when it was 100% EOU and after De-bonding on 23.2.2012, it became liable to pay such Duties in accordance with Notification No. 22/2003-CE(NT) dated 31st March 2003.
(3.) The question involved in the present cases is as to whether such Duties paid by the Assessee upon De-bonding can be availed as Cenvat Credit under Rule 3(1) of Cenvat Credit Rules 2004 against its Output Duty liability, or not in terms of para 8 of Notification No. 22/2003 dated 31.3.2003.;