Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 750 - AT - Central ExciseCenvat credit - 100% EOU clears the goods to the appellant on payment of duty in terms of Notification No. 23/2003-CE dated 31.03.2003 - appellant availed credit of duties paid by the 100% EOU - Held that:- the issue whether the appellant is entitled to avail credit of the education cess and special additional duty is settled in favour of the appellant by the decisions of this Tribunal in the case of Emcure Pharmaceuticals Ltd. V. CCE, Pune [2008 (1) TMI 147 - CESTAT, MUMBAI] wherein the Tribunal allowed the appeal of the assessee by holding that the respondent can avail the cenvat credit of education cess of the goods supplied to them by 100% EOU and the restriction imposed under Rule 3(7)(a) is not applicable. Similar view is fortified by the decision of the Tribunal in the case of Shreya Pets Pvt. Ltd. Vs. CCE, Hyderabad IV reported in [2008 (9) TMI 351 - CESTAT, Bangalore] wherein the Tribunal by following the decision of Emcure Pharmaceuticals (supra) has held that the assessee is entitled to avail 100% credit of education cess on the goods supplied to them by a 100% EOU. The decision in the case of Emcure Pharmaceuticals was also followed by the Tribunal in the case of CCE, Daman Vs. PVN Fabrics [2012 (10) TMI 870 - CESTAT, AHMEDABAD] as also in the case of Jai Corporation Ltd. Vs. CCE, Vapi [2014 (11) TMI 706 - CESTAT AHMEDABAD]. Further it is found that on identical issue for the earlier period, in the appellant's own case, this Tribunal allowed the appeal relying on the decisions of the Tribunal cited supra. Therefore, by following the precedent in the above cases, the impugned order is set aside. - Decided in favour of appellant
|