2012 (7) TMI 607

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....y:   Even though there are 3 impugned orders under challenge, as the issue involved in all these appeals being same, a common order is being passed.   2. The appellant is engaged in the manufacture of P.P. woven bags. On the ground that the appellant had availed CENVAT Credit wrongly, proceedings were initiated which has culminated in confirmation of duty demand of Rs.1,64,296/- an....

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.... rival contentions as worked out in one of the impugned orders No.RKA/340/SRT-I/2010, dt.1.6.2010. The Tables A , B and C are reproduced below, which gives the position as per the Department as well as the appellant.   Table-A: DETAILS AS IN INVOICE OF RIL   SN INVOICE DETAILS INVOICE NO.64335, DT.10.12.2007 1 Assessable value 3,23,100 2 Basic Customs Duty @ 25% of 5....

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....T CREDIT (1*3*5) 53,413 7 ED. CESS @ 2% $ 1,194 8 H. ED. CESS @ 1% $ 597 9 TOTAL 55,204 $ HYPOTHEITCAL  6. The ld.Commissioner, in the impugned order, has taken the view that vide the decision of the Tribunal in the case of Emcure Pharmaceuticals Ltd. vs. CCE Pune 2008 (225) ELT 513 (Tri-Mum.), has to be applied in respect of inputs received from 100% EOU, the....

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....stoms Duty @ 25% of 5% 4,039 3 CVD @ 16% of (Rs.3,23,100+4,039) 52,342 4 Ed.Cess on CVD @ 2% 1,047 5 SHE Cess on CVD @ 1% 523 6 Ed. Cess on CD @ 2% of total duty 1,159 7 SHE Cess on CD @ 1% of total duty 580 8 Excise duty under Section 3 of CEA (CENVAT) 59,690 9 Ed. Cess @ 2% on CENVAT 1,194 10 SHE Cess @ 1% on CENVAT 507 ....