2017 (2) TMI 301

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..... he appellant have availed Cenvat Credit of duty paid by 100% EOU under Notification No. 2/95-CE dt. 4.1.1995. The adjudicating authority contended that as per the restrictions provided for availment of credit paid by EOU the credit is available only to the extent of additional duty paid by EOU out of the duty such as Basic Excise Duty, CVD and SAD. The differential cenvat credit between the CVD & .....

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..... ng judgments. (i) Vikram Ispat Vs. Commissioner of Central Excise, Mumbai-III  2000 (120) E.L.T. 800 (Tribunal-LB) (ii) GTN Textiles Limited Vs. Commissioner of C. Ex., Hyderabad-III  2006 (205) E.L.T. 1060 (Tri.-Bang.) (iii) SMV Beverages Vs. Commissioner of C. Ex., Nagpur  2011 (263) E.L.T. 467 (Tri.-Mumbai) (iv) Commissioner of Central Excise, Chennai Vs. Orchid Health Ca .....

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..... (2) for availing the credit of duty paid by 100% EOU which is reproduced below: "RULE 57AB, CENVAT CREDIT (2) Notwithstanding anything contained in sub-rule (1) - (a) credit of duty in respect of inputs or capital goods produced or manufactured - (i) in a free trade zone and used in the manufacture of the final products in any other place in India; or (ii) by a hundred per cent export-or .....

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..... ly in respect of CVD paid by the EOU is available e.g. if the value of the goods is Rs. 100/- and Basic Custom Duty is 25% and CVD 16% and Additional Duty 4%. In case of payment made by 100% EOU the total duty payable in terms of Notification No. 2/95-CE read with proviso to Section 3 of Central Excise Act, 1944, the duty payable by EOU will come as under. Value Rs.100/- BED 25% Rs. 25/- CVD .....

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..... as if imported into India as explained above. As per above discussion, the impugned order is incorrect therefore the same is set aside. The matter is remanded to the original adjudicating authority to re-quantify the cenvat amount and pass a fresh order after providing the personal hearing to the respondent. Since the matter pertains to the period in dispute 2000-2001, the adjudicating authority s .....

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