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2015 (6) TMI 506 - AT - Central ExciseWaiver of pre deposit - 100% EOU - CENVAT Credit - Held that:- In terms of this proviso, though the excise duty paid by the 100% EOU on its DTA clearances, has a basic custom duty component also, the cenvat credit is admissible only of the Additional Customs Duty portion payable on the goods under section 3(1) of the Customs Tariff Act, 1975 plus the special additional customs duty payable under section 3(5) of the Customs Tariff Act and Secondary and Higher Education Cess. Thus the DTA unit would not be entitled for the cenvat credit of the basic custom duty. Thus, the appellant have not been able to establish a prima facie case in their favour. - Partial stay granted.
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