TMI Blog2018 (2) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of inputs cannot do the re-assessment of the goods at the end of input manufacturer. Even if the amount of duty is paid excess on the inputs unless it is refunded the recipient of such inputs is entitled to the entire Cenvat credit of duty paid - appeal allowed - decided in favor of appellant. - E/70006/2016-EX[SM] - A/70018/2018-SM[BR] - Dated:- 10-11-2017 - Mr. Anil G. Shakkarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 13/2012 14/2012-Cus both dated 17/03/2012, the said both cesses on CVD were exempted. It appeared to Revenue that since the said cesses were not required to be paid but they were paid the said Cenvat credit of the same was not admissible to them. Therefore, a Show Cause Notice was issued on 11/09/2014. It was proposed to reverse Cenvat credit of ₹ 4,07,696/-. On contest the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the duty of Excise specified under Clauses (i), (ii), (iii), (iv), (v), (vi) (via). He has further submitted that Clause (vi) (via) relates to Education Cess Secondary Higher Education Cess paid and contended that that if Education Cess Secondary Higher Education Cess are paid on duty leviable under said Section 3 of Customs Tariff Act which is also called CVD then as provided un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the above stated case that even if the amount of duty is paid excess on the inputs unless it is refunded the recipient of such inputs is entitled to the entire Cenvat credit of duty paid. Following the said ruling by Honble High Court of Punjab Haryana in the case of V. G. Steel Industry Versus Commissioner of Central Excise (supra), I hold that the appellant was entitled to the Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
