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M/s. Texbond Nonwovens Versus CCE, Pondicherry

2018 (2) TMI 915 - CESTAT CHENNAI

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], .....

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h, Advocate, for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of Non-woven fabrics. The raw materials namely PP Spun granules purchased from Reliance Industries Ltd. (RIL), which is a 100% EOU. RIL supplied the granules on payment of excise duty under sl.no. 2 of Notification No. 23/2003-CE dated 31.02.2003. The department was on the view that the appellant is not eligible to avail Cenvat credi .....

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he Tribunal. 2. On behalf of the appellants, Ld. Counsel Shri R. Sai Prashanth submitted that the issue whether appellant is eligible to avail credit on education cess and secondary and higher education cess when inputs are supplied by 100% EOU paying 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.- .....

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ed by 100% EOU paying duty under sl.no. 2 of Notification No. 23/2003-CE dated 31.03.2003 is set at rest 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 discussed as under:- 6. For proper appreciation of the issue the re .....

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cise, dated the 31st March, 2003 -in case the 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 the 31st March, 2003 [G.S.R. 266(E), dated the 31st March, 2003], shall be admissible equivalent to the amount calculated in the following manner, namely :- Fifty per cent of X multiplied by (1+BCD/100) multiplied by (CVD/100)}, where BCD and CVD denote ad valorem rates, in per cent of basic customs duty and addition .....

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cise, 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 and brought to any place in India, the excise duty levied shall be equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 on like goods produced or manufactured outside India if imported to India. The aggreg .....

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ion Cess and SHE Cess. Under the Notification No. 24/2003 (ibid) the levy of additional duty of excise under Textiles & Textile Articles Act and Goods of Special Importance Act are exempted when cleared from EOU. Consequently the other levies of NCCD, Education cess and SHE cess are applicable. The respondents have purchased Petroleum Coke from RIL, a 100% EOU by paying duty under Sr. No. 2 of Notification No. 23/2003 (ibid). 8. When goods have been removed from EOU to DTA, availing the exem .....

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lusive 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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