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2013 (11) TMI 487 - HC - Central ExciseNational Calamity Contingency Duty - Exemption under Notification No. 32/99 - Whether National Calamity Contingency duty is exempted under Notification No. 32/99 – Held that:- National Calamity Contingency duty is nothing but a duty of excise - Notification No. 32/99 relates to exemption to North East States from excise duty and additional excise duty on goods cleared from certain units - By virtue of this notification the Central Government has exempted goods specified in the First and Second Schedules to the Central Excise Tariff Act - The general exemption is only in respect of the duty of excise or additional duty of excise - The general exemption has absolutely no reference to NCC duty which is levied as a surcharge under the provisions of the Finance Act, 2001 - National Calamity Contingency duty, even though it is a duty of excise, is not exempted under Notification No. 32/99 - The operation of thie notification is limited. - Decided in favor of revenue. Utilization of cenvat credit - Duty not Exempted under the Notification - Whether CENVAT credit can be utilized towards payment of National Calamity Contingency duty under the CENVAT Credit Rules – Held that:- In terms of Rule 3(1) a manufacturer or producer of a final product is allowed to take CENVAT credit of National Calamity Contingency duty – National Calamity Contingency duty is a duty of excise, Rule 3(4) provides that CENVAT credit may be utilized for payment of any duty of excise on any final product - CENVAT credit of NCC duty may also be utilized for payment of any duty of excise on any final product in terms of Rule 3(4) subject to Rule 3(7) - while CENVAT credit of National Calamity Contingency duty can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency duty, CENVAT credit obtained from other sources can be utilized for payment of National Calamity Contingency duty on the final product.
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