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2018 (7) TMI 983 - AT - Central ExciseMaintainability of appeal - monetary amount involved in the appeal - the amount involved is less than ₹ 10,00,000/- - Held that:- According to the instruction issued under F. No. 390/Misc./163/2010-JC dated 17.12.2015 in partial modification of the earlier instruction dt. 17/08/2011, monetary limit for filing the appeal before the Tribunal by the Revenue has been fixed at ₹ 10,00,000/- - Since in this appeal the amount is less than ₹ 10,00,000/-, the appeal has to be rejected - the appeal is liable to be dismissed on monetary limits without going into the merits. CENVAT Credit - education cess and secondary and higher education cess - Whether Rule 3(1) of the Cenvat Credit Rules, 2004 applies to goods received from 100% export oriented units and whether the appellant-assessee is eligible to avail Cenvat credit on entire amount of education cess and secondary and higher education cess? - Held that:- The issue is no longer res-integra and stands decided in the case of TYCHE INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., VISAKHAPATNAM [2010 (2) TMI 1125 - CESTAT BANGALORE], where it was held that appellants are entitled to avail 100% credit of Education Cess on the goods supplied to them by a 100% EOU - credit allowed. Appeal dismissed - decided against Revenue.
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