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2018 (3) TMI 693

Corp. Limited Versus Commissioner of Central Excise & ST., Vapi [2014 (11) TMI 706 - CESTAT AHMEDABAD], where it was held that there is no restriction on taking credit of cess in the Cenvat Credit Rules, 2004 although there is a restriction regarding utilization of various credits - Rule 3(1) does allow taking of credit of cess specifically - appeal allowed - decided in favor of appellant. - Appeal No. E/10707/2016 - ORDER No. A/10508 / 2018 - Dated:- 14-3-2018 - Dr. D. M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri R. Santhanam, Advocate For the Respondent : Shri S. N. Gohil, AR ORDER Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-041-15-16 dated 29.01. .....

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of excise duty under the area based exemption notification is admissible, the Education Cess and Secondary and Higher Secondary Education Cess paid by the manufacturers on the excise duty also liable to be refunded. It is his contention that therefore the Education Cess and Secondary and Higher Secondary Education Cess paid on CVD portion of the duty by the 100% EOU, inputs supplier is eligible to credit under Rule 3(7) of the CCR,2004. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the issue of admissibility of Cenvat credit of 2% Education Cess and 1% Secondary and Higher Secondary Education Cess paid on CVD portion of the duty by 100% EOU held to be admissible to credit by this Tribun .....

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aking credit of the Basic Customs Duty paid on the imported inputs. As regards the Additional Duty of Customs, which is levied under Section 3 of the Customs Tariff Act, 1975, the same is equal to duty of excise including cess, which is also levied and collected as duty of excise, and hence credit is available under the main provisions under Rule 3(1) of the Cenvat Credit Rules, 2004 in respect of imported goods as well as in respect of indigenously produced goods. In the case of goods produced by EOUs, which are Units within the territory of India, the intention is to charge excise duty equivalent to the Customs Duty leviable on such goods, if imported. The calculation of such excise duty includes Basic Customs Duty as well as Additional C .....

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