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M/s Birla Corporation Ltd Versus Commissioner of Central Excise And Service Tax, Bhopal

2015 (6) TMI 506 - CESTAT NEW DELHI

Waiver of pre deposit - 100% EOU - CENVAT Credit - Held that:- In terms of this proviso, though the excise duty paid by the 100% EOU on its DTA clearances, has a basic custom duty component also, the cenvat credit is admissible only of the Additional Customs Duty portion payable on the goods under section 3(1) of the Customs Tariff Act, 1975 plus the special additional customs duty payable under section 3(5) of the Customs Tariff Act and Secondary and Higher Education Cess. Thus the DTA unit wou .....

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manufactures of Cement and cement klinker. The appellant during period from September 2010 to April 2011 had received Kemrock Pultruded Shapes from a 100% EOU. Instead of confining the cenvat credit to the amount as specified in 2nd proviso to Rule 3(7)(a) of the Cenvat credit Rules 2004, the appellant took the credit of the entire amount of duty paid by the 100% EOU which included the basic custom duty portion. The Department was of the view that the appellant is not entitled to the cenvat cre .....

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ong with stay application. 2. Heard both the sides in respect of the stay application. 3. Shri. Mayank Garg, Adovcate the Ld. Counsel of the appellant while accepting that the quantum of cenvat credit available to the appellant would be determined by 2nd proviso to Rule 3(7)(a) of the Cenvat Credit Rules, 2004, pleaded that in terms of the 2nd Proviso to Rule 3(7)(a) the cenvat credit of the entire amount of central excise duty paid by the 100% EOU would be admissible. He, in this regard, cited .....

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3) ELT 467 (Tri. Mum), Sh. Khanna also pleaded that the Tribunal's judgment in the case of Metaclads vs CCE (supra) cited by the Ld. Counsel of the Appellant is not applicable to this case, as the dispute in case of Metaclads vs CCE (supra) was regarding admissibility of the cenvat credit of the special additional customs duty paid under section 3(5) of the Customs Tariff Act 1975 in respect of the DTA clearances and as such there was no dispute in respect of availability of cenvat credit of .....

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e central excise Act 1944 read with Exemption notification non 23/03-CE. The Central Excise Duty paid by the 100% EOU is the aggregate of the basic customs duty, additional customs duty, special additional customs duty leviable under section 3(5) of the Customs Tariff Act the education cess and secondary and higher education cess. In accordance with 2nd Proviso to Rule 3(7)(a) of the Cenvat Credit Rules 2004 in respect of inputs and capital goods cleared by a 100% EOU to a DTA unit on or after 0 .....

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