9911796707
TMI Blog2020 (1) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms duty, is admissible to the receiver? 3. The Appellants are engaged in the manufacture of excisable goods such as vitamins & chemicals and for that purpose they received inputs viz. Ascorbic Acid IP, Sodium Ascorbate IP and Choline Bi Tartrate from M/s. Bajaj Healthcare Ltd. (BHL) a 100% EOU. According to the Appellants M/s. BHL have paid all the duty of excise under section 3 of Central Excise Act, 1994 without claiming any benefit of notification No.23/2003-CE, dt. 31.3.2003. Later on the Appellants have taken credit of the duty representing Basic Customs duty (BCD) as paid by M/s. BHL but the admissibility of same has been disputed by the department. Accordingly a show cause notice dated 28.04.2014 was issued to the Appellants for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso of Rule 3(7)(a) of Cenvat Credit Rules, 2004, which has been relied upon by the authorities below, are not applicable in the present case as the EOU supplier i.e. M/s. BHL has not claimed any benefit under notification no. 23/2003- CE,dtd.31.3.2003. In support of his submissions, learned Chartered Accountant relied upon number of judicial decisions. Learned Chartered Accountant also raised the issue of limitation. According to him the demand pertains to the period April, 2009 to April, 2010 whereas the show cause notice was issued only on 28.4.2014 which is beyond the period of limitation. Per contra learned Authorised Representative submits that in terms of provisions of Rule 3(7)(a) ibid, if the duty is paid under Sr.No.1 of the Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VD etc. The Hon'ble Supreme Court in the matter of Commissioner of Central Excise vs. Suresh Synthetics reported in 2007(216) ELT 662(SC) has laid down that the duty to be paid by a 100% Export Oriented Unit for clearance in the domestic tariff area is the duty of Excise and not Custom duty. In the instant Appeal, it is not the case of the Revenue that the supplier i.e.100% EOU has availed the exemption under Serial No. 2 of Notification No. 23/2003, their only case is that the EOU supplier has availed benefit of exemption under serial no. 1 of the notification. It is settled position that Rule 3(7) ibid comes into operation only if the benefit has been availed under serial no. 2 of the aforesaid notification as the application of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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