2019 (7) TMI 4 - CESTAT CHENNAI - Central Excise

Head Note / Extract:
100% EOU - education cess and secondary and higher education cess - Rule 3(7)(a) of Cenvat Credit Rules, 2004 - HELD THAT:- The issue has already been considered and laid to rest by many Co-ordinate Benches of the Tribunal and hence the same is no more res integra. In a recent decision, Ahmedabad Bench of the Tribunal in the case of M/S JINDAL SAW LTD. VERSUS COMMISSIONER (APPEALS-III) OF CENTRAL EXCISE -RAJKOT [2018 (3) TMI 693 - CESTAT AHMEDABAD] has held that Since the restriction under the said sub-rule (7) is worded in such a ways to restrict credit of Basic Customs Duty but allow credit of Additional Customs duty, the appellants are within their rights to take credit of an amount equivalent to the Additional Customs Duty inclusive of excise duty as well as the amount of cess on such excise duty. Credit allowed - appeal allowed - decided in favor of appellant.