TMI Blog2017 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... asic customs duty, though the same would have been part of aggregate duty paid by EOU at the time of clearance of capital goods to the appellants - The second proviso is inserted under Rule 3 (7) (a) of the CCR w.e.f. 7.9.2009 vide notification 22 of 2009 CE(NT). It makes the position clear regarding credit availability in the present case - credit not allowed. Penalty - Held that: - there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and clinker liable to Central Excise duty. They were also availing Cenvat Credit of duty paid on inputs and capital goods in terms of Cenvat Credit Rules, 2004. They have availed Cenvat Credit of ₹ 2,58,144/- on capital goods received from 100 % EOU. The credits were availed during the month of September, 2010 and April, 2011. The dispute in the present appeal relates to the quantum of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed by the appellant correctly. She also relied upon the decision of the Tribunal in Molex India (P) 2017-TIOL-158-CESTAT-BANG , as confirmed by the Hon ble Supreme Court reported in 2017-TIOL-73-SC-CX. 3. The ld. AIR supported the findings recorded by the lower authorities. 4. We have heard both the sides and perused the appeal records. The credit available in respect of Inputs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike the present one. There is no provision to take credit of basic customs duty, though the same would have been part of aggregate duty paid by EOU at the time of clearance of capital goods to the appellants. We also note that the decision of the Tribunal in Molex India Pvt Ltd (supra) is not dealing with the facts which are applicable in the present case. The second proviso is inserted under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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