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Flint Group India Pvt. Ltd. Versus Commissioner of Central Excise, Bangalore

2016 (8) TMI 750 - CESTAT BANGALORE

Cenvat credit - 100% EOU clears the goods to the appellant on payment of duty in terms of Notification No. 23/2003-CE dated 31.03.2003 - appellant availed credit of duties paid by the 100% EOU - Held that:- the issue whether the appellant is entitled to avail credit of the education cess and special additional duty is settled in favour of the appellant by the decisions of this Tribunal in the case of Emcure Pharmaceuticals Ltd. V. CCE, Pune [2008 (1) TMI 147 - CESTAT, MUMBAI] wherein the Tribuna .....

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entitled to avail 100% credit of education cess on the goods supplied to them by a 100% EOU. The decision in the case of Emcure Pharmaceuticals was also followed by the Tribunal in the case of CCE, Daman Vs. PVN Fabrics [2012 (10) TMI 870 - CESTAT, AHMEDABAD] as also in the case of Jai Corporation Ltd. Vs. CCE, Vapi [2014 (11) TMI 706 - CESTAT AHMEDABAD]. - Further it is found that on identical issue for the earlier period, in the appellant's own case, this Tribunal allowed the appeal rely .....

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peal of the appellant by upholding the Order-in-Original thereby confirming the cenvat credit demand of ₹ 1,32,693/- (Rupees One Lakh Thirty Two Thousand Six Hundred and Ninety Three only). Briefly the facts of the present case are that the appellants are engaged in the manufacture of Printing Ink, Concentrates and Intermediaries, Paper Coating Varnish, Thinner/Reducer and Additives falling under Chapter 29, 32 and 38 of the Central Excise Tariff Act, 1985 and they are availing cenvat cred .....

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dit on the following duty elements: (i ) Countervailing duty (hereinafter referred to as CVD ) @ 16% or 14%, as the case may be; (ii) Education Cess @2% on CVD; (iii) Secondary & Higher Education Cess @1% on CVD; and (iv) Special Additional Duty of Customs @4%. Thereafter the appellants were issued a letter dated 13.07.2009 by the Superintendent of Central Excise, Bommasandra Branch wherein they have been asked to furnish the details of credit taken on inputs procured from 100% EOU for the p .....

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ection 11A of the Central Excise Act 1944 read with Rule 14 of the Cenvat Credit Rules, 2004. The show-cause notice also proposed to demand interest under Section 11AB of the Act and to impose penalty under Section 11AC of the Act. The appellant filed a detailed reply to the show-cause notice and the Assistant Commissioner vide his order dated 30.06.2010 confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed the said appeal before the Commissioner .....

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