https://www.taxtmi.com/caselaws?id=264712 For the period before insertion of the second proviso to Rule 3(7)(a) of the Cenvat Credit Rules, credit on inputs cleared by a 100% EOU under Notification No. 23/2003-Central Excise extended to the additional customs duty component, including Education Cess and Secondary & Higher Education Cess embedded in that duty, because the restriction was confined to the basic customs duty component. The text also notes that a refund claim for excess credit debited on the basis of an asserted calculation mistake was rejected where the assessee had itself accepted the mistake and produced no material to dislodge the lower authority's finding. en-us Thu, 02 Jul 2015 00:00:00 +0530 Sat, 09 Jan 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264712 For the period before insertion of the second proviso to Rule 3(7)(a) of the Cenvat Credit Rules, credit on inputs cleared by a 100% EOU under Notification No. 23/2003-Central Excise extended to the additional customs duty component, including Education Cess and Secondary & Higher Education Cess embedded in that duty, because the restriction was confined to the basic customs duty component. The text also notes that a refund claim for excess credit debited on the basis of an asserted calculation mistake was rejected where the assessee had itself accepted the mistake and produced no material to dislodge the lower authority's finding. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264712