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2016 (11) TMI 8 - AT - Central ExciseWhether the appellants are eligible for credit of Special Additional Duty (SAD) of Customs, Education Cess and Secondary Higher Education Cess paid by the 100% EOU on the goods sent to the appellants - Held that: - in the case of Zabatax Textiles India Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Vapi 2016 (3) TMI 345 - For the purposes of arriving at the rate of duty, it has been prescribed in the said section that the rate of excise duty on goods cleared from an EOU shall be the aggregate of the customs duties leviable on like goods imported into India. Nevertheless, the levy is an excise levy and it does not in any way gets converted into a customs levy - Similarly in the case of imported goods, the additional duty paid under sub-section (1) of Section 3 of the Customs Tariff Act as well as under sub-section (5) of the said section are duties specified for availment as credit under Rule 3 of the Cenvat Credit Rules - Appeal allowed.
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