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2017 (2) TMI 716 - AT - Central ExciseArea based exemption - whether the appellant is liable to pay NCCD, Education Cess and Secondary Higher Education Cess inspite of the exemption N/N. 50/2003? - reliance placed in the case of CCE, Dibrugarh Vs. Prag Bosimi Synthetics Ltd. [2013 (11) TMI 487 - GAUHATI HIGH COURT] - Held that: - NCCD, Education Cess, Secondary Higher Education Cess which are levied under separate statutory enactments cannot be granted exemption under the notification. - appellant will not be entitled to exemption for the above three types of duties inspite of enjoying the benefit of exemption under Notification No. 50/2003. - Decided in favor of revenue. Utilization of accumulated cenvat credit to pay NCCD and Education cess - Held that:- Once the final products manufactured are exempted goods, then there is a bar in availing cenvat credit on the inputs/ input services in terms of Rule 6 of the CCR, 2004. The appellant will not be entitled to avail the cenvat credit of duties paid on the inputs. Consequently, there is no question of set-off of such credits towards the liability for NCCD Education Cess and Secondary Higher Education Cess - appeal dismissed - decided against appellant.
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