2012 (7) TMI 607

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....gned 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/- and penalty of Rs.2000/-.   3. Accordin....

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....pugned 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% 4,039 3 CVD @ 16% of (Rs.3,23,100 + 4,039) 52,342 4 Educa....

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....e 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 appellant cannot take the credit of cess relating to Customs duty. Commissioner has held that the appellant is not eligible for cess amount of Rs.3,650/- and Rs.1,825/- in Table C . 7. No one appeare....

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....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   Total 3,84,581 11 VAT 15,383   Grand Total 3,99,964  8. It is the submission that in this case, the amount of Rs.1,159/- and Rs.580/- being education cess and SHE cess, are the cess paid on Customs duty worked out for the purpose of calculatin....