2013 (9) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order]. - Appellant is engaged in the manufacture of P.P. woven bags. On the ground that appellant had availed Cenvat credit wrongly during the period from June, 2007 to June, 2008 to the extent of Rs. 1,89,407/-, proceedings were initiated which has culminated in confirmation of duty demand of Rs. 1,08,828/- and a penalty of Rs. 2,000/-. 2. According to sub-rule (7) of Rule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , table 'B' and table 'C' are reproduced which give the position as per the department as well as the appellant. TABLE-A Details as in invoice of 'RIL'   INVOICE DETAILS INVOICE NO. 50893 DT. 13-7-2007 1. A. Value 988000 2. Basic Custom Duty@25% of 5% 12350 3. CVD@16% of (988000+12350 160056 4. Edu. Cess on CVD @ 2% 3201 5. H. Edu. Cess on CVD @ 1% 1600 6. Edu. Cess on CD .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in 2008 (225) E.L.T. 513 (Tri. - Mum.) has to be applied in respect of inputs received from 100% EOU, the appellant cannot take credit of Cess relating to customs duty. Commissioner has held that appellant is not eligible for Cess amounts of Rs. 3,650/- and Rs. 1,825/- in Table 'C'. 5. Heard both the sides. The ld. chartered accountant on behalf of the appellant submitted that appellant has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Cess @ 2% on CENVAT     10 SHE Cess @ 1% on CENVAT       Total 1,87,999/-   11 VAT 47,040/-     Grand Total 2,35,039/-   6. It is his submission that in this case, the amount of Rs. 3,544/- and Rs. 1,772/- being Education Cess and SHE Cess are the Cess paid on customs duty worked out for the purpose of calculating the total custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... usion. Accordingly, the claim of the appellant that excepting the above two items under the head of Education Cess of Rs. 3,544/- and Rs. 1,772/- as shown in the table 'A', the remaining amounts are held admissible as per the calculations made in respect of the sample invoice. Appeals are disposed of in above terms. (Pronounced in the Court on 1-6-2012)
Case laws, Decisions, Judgements, Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X