TMI Blog2016 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise & Service Tax, Vapi 2016 (3) TMI 345 - For the purposes of arriving at the rate of duty, it has been prescribed in the said section that the rate of excise duty on goods cleared from an EOU shall be the aggregate of the customs duties leviable on like goods imported into India. Nevertheless, the levy is an excise levy and it does not in any way gets converted into a customs lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SAD) of Customs, Education Cess and Secondary Higher Education Cess paid by the 100% EOU on the goods sent to the appellants. He submits that the issue is settled and covered by the various decisions of the Tribunal, the latest of which is the decision of Ahmedabad Bench of the Tribunal in the case of Zabatax Textiles India Pvt. Ltd. Vs. Commissioner of Central Excise Service Tax, Vapi [2016 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision in the case of Metaclad Industries (supra) are reproduced below :- 2. The main appellant, M/s. Metaclad Industries availed Cenvat credit of the excise duty paid on the goods procured from a 100% EOU. The said duty comprises of various components such as Basic Customs duty, Additional Customs Duty leviable under sub-section (1) and sub-section (5) of Section 3 of Customs Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A is an excise duty as provided for in Section 3 of the Central Excise Act. For the purposes of arriving at the rate of duty, it has been prescribed in the said section that the rate of excise duty on goods cleared from an EOU shall be the aggregate of the customs duties leviable on like goods imported into India. Nevertheless, the levy is an excise levy and it does not in any way gets converted i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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