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2014 (11) TMI 154 - AT - Central ExciseGoods cleared by EOU to their own units in DTA - appellants did not pay Special Additional Duty under Section 3(5) of the CTA claiming exemption - Whether the benefit of Notification 23/2003 is allowable or not - Held that:- Goods when sold in DTA had not been exempted by the State Govt. by any Notification. We are not required to go into the analysis as to whether the goods are leviable to sale tax as contended by the department that there is no sales tax on stock transfer. The fact remains that the goods sold in DTA are not exempted from sales tax. Therefore, the benefit of Notification is clearly available to the appellants - law has not been read correctly by the adjudicating authority. - Decided in favour of assessee. Cenvat Credit - The duty paid by the appellant is Central Excise duty under Section 3 of the Central Excise Act and not the Customs duties. Section 3 merely provides that the Central Excise duty payable would be aggregate of Customs duty. Therefore, the appellants have correctly utilized the CENVAT Credit in respect of cess of excisable goods towards payment of duty/cess leviable under Section 3 - Following decision of assessee's own previous case [2014 (2) TMI 922 - CESTAT MUMBAI] - Decided in favour of assessee.
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