Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 3 - AT - Central ExciseWhether education cess and higher education cess paid through PLA is refundable in terms of Notification No. 56/2002-C.E - Unit is located in the area specified – Assessee is manufacture of transformers - For manufacture of transformers they also make HV/LV Coils - HV/LV Coils used in the repair of transformers – Assessee paying Central Excise duty and to the extent the duty was being paid through PLA, they were getting its refund in terms of Notification No. 56/2002-C.E - Held that:- Following the decision in case of MODI RUBBER LIMITED (1986 (8) TMI 60 - SUPREME COURT OF INDIA) that Notification No. 56/2002-C.E. does not cover the education cess. The Commissioner (Appeals)’s order permitting the benefit exemption under Notification No. 56/2002-C.E. in respect of education cess and Secondary and higher education cess is not correct – In favour of revenue Whether HV/LV Coils are excisable and whether the duty paid on the same is refundable in terms of Notification No. 56/2002-C.E. – Held that:- Following the decision in case of PUNJAB STATE ELECTRICITY BOARD (1994 (12) TMI 181 - CEGAT, NEW DELHI) that HV/LV coils made by assessee would have to be treated as non-excisable. Since no duty was payable in respect of HV/LV Coils, there is no question of extending the benefit of Notification No. 56/2002-C.E – In favour of revenue
|