TMI Blog2015 (10) TMI 1690X X X X Extracts X X X X X X X X Extracts X X X X ..... ducation cess of ₹ 60,291/- is admissible to the appellant - credit of ₹ 2,02,993/- with respect to SAD is admissible to the appellant. It is also observed from the case records that appellant has paid the entire amount of duty/ cenvat credit demanded in the show cause notice along with 25% of penalty. In view of the cenvat credit allowed with respect to education cess and SAD, the amount of remaining cenvat credit disallowed and quantum of 25% penalty is required to be reworked out. The same should be carried out by the adjudicating authority within a month from the date of receipt of this order under intimation to the main appellant. - However, penalty imposed is reduced - Decided partly in favour of assessee. - Appeal No. : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mula prescribed under Cenvat Credit Rules. That this credit amount involved cenvat credit taken with respect to BCD also but at this stage appellant has not challenging the credit taken with respect to BCD. That out of total cenvat credit availed, the credit of ₹ 60,291/- is the credit taken on the education cess which is now held to be admissible as per the order of CESTAT Mumbai, in the case of Emcure Pharmaceuticals Limited vs. CCE, Pune - [2008 (225) ELT 513 (Tri. Mum.)]. That another cenvat credit of ₹ 2,02,993/- with respect to SAD paid by the 100% EOU was not allowed. It was his case that this duty is a category of CVD and cenvat credit is admissible under Cenvat Credit Rules, 2004. With respect to duty liability on the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,291/- is concerned, the appellant has relied upon the judgment of CESTAT Mumbai in the case of Emcure Pharmaceuticals Limited vs. CCE, Pune (supra). No contrary judgment has been brought on record by the learned AR with respect to non admissibility of cenvat credit of education cess paid during the relevant period. Respectfully following the case law of Emcure Pharmaceuticals Limited vs. CCE Pune, I hold that cenvat credit of education cess of ₹ 60,291/- is admissible to the appellant. 5. The appellate authority has also rejected cenvat credit of SAD to the appellant on the ground that such credit was only admissible with effect from 07.09.2009 when suitable amendment was carried out in Rule 3(7)(a) of the Cenvat Credit Rules. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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