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TMI Blog2025 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under Central Excise and engaged in manufacture of Manual Window Regulators, Power Window Regulators and Components of Window Regulators. Alleging that the appellant has availed excess CENVAT Credit of duty on goods procured from 100% EOU by availing CENVAT Credit of Additional duty of Customs, Education Cess and Secondary Higher Education Cess in violation of the sub-rule 7(a) of Rule 3 of the Cenvat Credit Rules, 2004, proceedings were initiated and Adjudication Authority as per the impugned order confirmed the demand. Aggrieved by said order an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) vide impugned order dated 09.08.2012 also dismissed the appeal. Aggrieved by said order the present appeal is fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1975. The learned counsel also draws our attention to the decision of the Tribunal in the case of M/s. Emcure Pharmaceuticals Ltd., Vs. CCE, Pune, 2008 (225) ELT 513 (T-Mum), wherein it is held that;- "5. Rule 3(1) allows a manufacturer to take credit of specified duties paid on inputs or capital goods or input services and Rule 3(4) allows a manufacturer to utilise such credit for payment of excise duty on final product or service tax on output service. However, an exception has been carved out in respect of inputs supplied by an EOU, where the availment of credit is restricted to the formula specified under Rule 3(7)(a) only in respect of basic excise duty levied under Section 3 of the Central Excise Act. Rule 3(7) (a) does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the CENVAT Credit as held by Adjudication Authority. 7. Heard both sides perused the records. 8. We find that as per the finding of the Appellate Authority, the issue to be decided in this case is whether the credit availed by the appellant based on the strength of the invoices issued by the 100% EOU prior to amendment Rule 3(7)(a) of the Cenvat Credit Rules, 2004 by Notification No.22/2009 CE (NT) dated 07.09.2009 is correct or otherwise. Further, we find that the Appellate Authority itself has recorded a finding that:- "6. Undisputed fact of the case is that appellants have availed the credit as per the invoices issued by the EOU. SCN itself says that the 100% EOU has cleared the goods by availing the benefit of Notification no. 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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