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2017 (8) TMI 1008 - AT - Central ExciseNCCD - whether NCC duty is exempted under N/N. 32/99-C.E? - whether Cenvat credit under the Cenvat Credit Rules can be utilised towards payment of NCC duty? - Held that: - the issue is pertaining to the levy of the education cess and secondary higher education cess while the exemption from the payment of duty was granted as per N/N. 9/09 dated 3rd March, 2009 - the issue is squarely covered by our earlier order in the case of Hero Honda Motors Vs. Commr. of Central Excise [2017 (2) TMI 716 - CESTAT NEW DELHI], where it was held that NCCD, Education Cess, Secondary Higher Education Cess which are levied under separate statutory enactments cannot be granted exemption under the notification - 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. Appeal dismissed - decided against appellant.
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