2013 (2) TMI 417

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....er: B.S.V. Murthy: 1. Ongoing through the details and relevant input invoices submitted by the assessee, it was noticed that the assessee had purchased input viz. Poly Propylene (chap. 3902.10) from M/s.Reliance Industries Ltd. Jamnagar - a 100% export oriented unit (100% EOU) and availed the Cenvat Credit which was not in accordance with the provisions of Cenvat Credit Rules, 2004, as per the ....

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....o Excise Duty)(14%, 10% & 8%) 2099181/- Ed. Cess on CVD 103276/- S & H. Ed.Cess on CVD 51687/- Ed. Cess (On aggregate of Customs Duty) 61292/- S & H Ed. Cess (On aggregated of Customs Duty) 30695/- 3. And it appeared that the DTA unit i.e. a manufacturer or producer of final product can take and utilize credit of duty under Rule 3(1) and 3(4) CENVAT Credit Rules, 2004....

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....n of Rule 3 of the Cenvat Credit Rules, 2004. The amount of excess Cenvat Credit taken by the assessee worked out to Rs.91,987/- (Rs.61,292/- Education Cess plus Rs.30,695/- S.H. Education Cess). 4. Proceedings were initiated which has culminated in confirmation of demand for wrongly availed Cenvat Credit and imposition of penalty. 5. The Assessee challenged the order of the Original Adjudic....