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2017 (5) TMI 1379 - AT - Central Excise100% EOU - CENVAT credit of education cess, as well as secondary and higher education cess paid on the basic excise duty - Rule 3 of CCR, 2004 - Held that: - Rule 3 of CCR, 2004 specifically lists the duties that can be availed as credit. Though the aggregate of duties of customs is collected as an amorphous duty of excise, the specific reference to the Central Excise Tariff Act, 1985 in the rule excludes the availment of the totality of excise duty paid by Export Oriented Units as credit - The availment of credit to the extent specified in the notice issued to the appellant is incorrect and the impugned order is correct in law. Penalty - Held that: - the availment of ineligible credit had arisen from apparent confusion about the nature and composition of the levy - availment does not appear to have been motivated by intent to evade duties - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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