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M/s Agro Pack Versus Commissioner of Central Excise, Customs (Adjudication)

2016 (11) TMI 8 - CESTAT AHMEDABAD

Whether the appellants are eligible for credit of Special Additional Duty (SAD) of Customs, Education Cess and Secondary Higher Education Cess paid by the 100% EOU on the goods sent to the appellants - Held that: - in the case of Zabatax Textiles India Pvt. Ltd. Vs. Commissioner 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 .....

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o. A/11095 / 2016 - Dated:- 6-10-2016 - Mr. P. M. Saleem, Hon'ble Member ( Technical ) For the Appellant : Shri Vinay Kansara, Advocate For the Respondent : Shri Amit Mishra, Authorised Representative ORDER Per Mr. P. M. Saleem Heard both sides and perused the records. 2. At the outset itself, the Ld. Counsel for the appellants submits that the issue involved herein is whether the appellants are eligible for credit of Special Additional Duty (SAD) of Customs, Education Cess and Secondary Hig .....

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lier decisions of the Tribunal. 3. It is observed that the Tribunal has held in the case of Zabatex Textiles India Pvt. Ltd (supra) as follows:- 5. It is seen that the issue is no more res integra in view of the decision in the case of Metaclad Industries v. CCE, Mumbai (supra), followed by the earlier decision of the Tribunal in the case of Sri Venkateshwara Precision Components v. CCE, Chennai (supra). It is noticed that the Division Bench of this Tribunal in the case of Jai Corp. Limited v. C .....

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tion (5) of Section 3 of Customs Tariff Act, 1975, Education Cess and so on. The department was of the view that the appellant is not entitled to take Cenvat credit of the portion relating to Special Additional Duty of Customs leviable under sub-section (5) of the Section 3 of the Customs Tariff Act, 1975 and, accordingly, they denied the Cenvat credit and confirmed a demand of ₹ 4,09,379/- against the appellant. Apart from imposing a penalty of an equivalent amount on the main appellant, .....

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