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2018 (2) TMI 915

CENVAT credit - Education cess and Higher education cess paid on CVD - Held that: - the credit availed on education cess and secondary, higher education cess on the CVD portion is eligible - demand raised on this count cannot sustain and requires to be set aside, which we hereby do. - CENVAT credit - Education cess and Higher education cess paid on CVD for third time - Held that: - the issue has been discussed in the case of Polypack Industries Vs. CCE [2013 (8) TMI 956 - CESTAT BANGALORE], where it was held that If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion would be that the credit also admissible - the credit availed on the education cess paid for the third time by the appellants on the .....

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g duty under sl.no. 2 of Notification No. 23/2003-CE dated 31.03.2003 is settled by the decisions of the Tribunal in the case of Emcure Pharmaceuticals Ltd. Vs. CCE -2008 (225) ELT 513 (Tri.-Mum.) and CCE Vs. Jumbo Bags Ltd. 2013 (296) ELT 142 (Tri.-Chen.). He further submitted that the said decision was followed in the case of CCE Vs. Khanna Paper Mills Ltd. 2015 (326) ELT 167 (Tri.-Del.), wherein it was held that the credit is available on CVD component. 3. The Ld. AR, Shri K.P. Muralidharan, AC, reiterated the findings in the impugned order. 4. Heard both sides. 5.1 The short issue to be decided is that the issue whether appellant is eligible to avail credit on education cess and secondary and higher education cess when inputs are suppli .....

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al duty of customs leviable on the inputs or the capital goods respectively and X denotes the assessable value : Provided that the CENVAT credit in respect of inputs and capital goods cleared on or after 1st March, 2006 from an export oriented undertaking or by a unit in Electronic Hardware Technology Park or in a Software Technology Park, as the case may be, on which such unit pays excise duty under Section 3 of the Excise Act read with serial number 2 of the Notification No. 23/2003-Central Excise, dated 31st March, 2003 [G.S.R. 266(E), dated the 31st March, 2003] shall be equal to X multiplied by (1+BCD/400) multiplied by (CVD/100)}. 7. As per proviso to Section 3(1) of Central Excise Act, 1944, if the goods are manufactured by an EOU an .....

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tional Customs duty (CVD) component. As already stated, Additional Customs duty includes excise duty as well as cess on this excise duty. Therefore the respondents are entitled to take credit of an amount equivalent to the Additional Customs Duty inclusive of excise duty and cess thereon. 9. The position has been well clarified and settled in Emcure Pharmaceuticals Ltd. v. CCE - 2008 (225) E.L.T. 513 (Tri.-Mum.). The respondents also relied on the judgments rendered in Jai Corp Ltd. v. CCE - 2014-TIOL-2518-CESTAT-AHM = 2015 (317) E.L.T. 489 (Tri.-Ahmd.), CCE v. Aarti Industries Ltd. - 2014-TIOL-1638-CESTAT-AHM = 2014 (307) E.L.T. 553 (T), Shreya Pets Pvt. Ltd. v. Commissioner - 2009 (240) E.L.T. 408 (Tri.-Bang.), CCE v. Jambo Bags Ltd. - 20 .....

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