TMI Blog2017 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... h varieties of additional duties leviable under Section 3(1) and 3(5) of the Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellant. - Excise Appeal No.52028 of 2014 - A/54383/2017-EX[DB] - Dated:- 30-6-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Hemant Bajaj, Advocate for the Appellants Ms. Suchitra Sharma, Jt. CDR for the Respondent ORDER Per: V. Padmanabhan The Appellant is inter-alia, engaged in the manufacture of Zinc, Lead and Sulphuric Acid Concentrates falling under Chapter 79, 78 28 of the First Schedule to the Central Excise Tariff Act, 1985 respectively. The Appellant is availing Cenvat Credit on inputs received from their 100% EOU unit (M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SAD. From 07.09.2009 by virtue of the said Notification, the SAD was included in the CVD and accordingly credit thereof will be available; 2. While recalculating the admissible amount of credit on the goods procured from 100% EOU, the assessee included the SAD in CVD and reversed only other duties leviable on removal of goods from the 100% EOU; and 3. Had they not included SAD in the CVD, there would have been no wrong availment of Cenvat credit. If a chart is prepared for Cenvat credit availed on goods procured from 100% EOU and admissible as per formula (wherein SAD is not includible in CVD upto 06.09.2009), it shows that the assessee has availed excess credit of ₹ 64,17,193/-. Even after reversing ₹ 28,67,231/-, sti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Tribunal in the case of Sri Venkateshwara Precision Components v. CCE, Chennai, [2010 (258) ELT 553 (Tri.-Chennai.]. We find that Tribunal in that case held as follows:- In respect of inputs procured from 100% EOU, and Cenvat Credit Rules provides for taking credit based on a formula prescribed under Rule 3(7) of the Cenvat Credit Rules, 2004. The dispute is whether the term CVD used in the said sub-rule 3(7) refers only to additional duty leviable under Section 3(1) of the Customs Tariff Act or that the same also includes the additional duty leviable under sub-section 3(5) of the Customs Tariff Act. Undoubtedly, from 1-3-05, if the inputs were imported, the manufacturer would be eligible for cenvat credit of duties paid under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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