2006 (4) TMI 324

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....ellant. Shri K.S. Reddy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal No 84/2004, dated 29-7-2004 passed by the Commissioner of Central Excise (Appeals)-II, Bangalore. 2. The appellants received Mica Paper and availed a Modvat credit of Rs. 1,20,000/-. The invoice issued by M/s. Mica Trading Corporati....

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....ned by the Larger Bench decision in the case of Vikram Ispat [2000 (120) E.L.T. 800]. It is held in this decision that the duty paid on clearance from EOU to DTA is excise and not customs duty by following the Larger Bench decision, the appellant submits that whatever duty they have paid is excise duty only and not customs duty. (2)     Notification 2/95 clearly provided exe....

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....ent. An ROM was filed against the decision. The ROM was rejected. Hence the learned Advocate prayed that this matter may be referred to the Larger Bench. (5)     He also relied on the large number of judicial decisions.           The learned SDR reiterated the Order-in-appeal. 5. We have gone through the records of the ....

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....the appellants are not entitled for the credit. This line of reasoning was adopted by this Bench in the Perry Polymers case referred to by the learned Advocate. To us the issue is very clear. The issue is not whether the nature of duty is customs or excise. We agree with the learned Advocate that the nature of duty paid on goods cleared to DTA is only excise. However, for taking credit there is a ....