2013 (9) TMI 209

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....lant. Shri J.S. Negi, AR, for the Respondent. [Order]. - Appellant is engaged in the manufacture of P.P. woven bags. On the ground that appellant had availed Cenvat credit wrongly during the period from June, 2007 to June, 2008 to the extent of Rs. 1,89,407/-, proceedings were initiated which has culminated in confirmation of duty demand of Rs. 1,08,828/- and a penalty of Rs. 2,000/-. ....

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....ntions as worked out in the impugned order. The table 'A', table 'B' and table 'C' are reproduced which give the position as per the department as well as the appellant. TABLE-A Details as in invoice of 'RIL'   INVOICE DETAILS INVOICE NO. 50893 DT. 13-7-2007 1. A. Value 988000 2. Basic Custom Duty@25% of 5% 12350 3. CVD@16% of (988000+12350 160056 4. ....

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....25 $   TOTAL 1,68,806 $ HYPOTHETICAL 4. 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. v. C.C.E., Pune reported in 2008 (225) E.L.T. 513 (Tri. - Mum.) has to be applied in respect of inputs received from 100% EOU, the appellant cannot take credit of Cess relating to customs dut....

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....p; 4 Edu. Cess on CVD @ 2% 3,201/- Note-1 5 SHE Cess on CVD @ 1% 1,600/- Note-2 6 Edu. Cess on CD @ 2% of total duty 3,544/-   7 SHE Cess on CD @ 1% of total duty 1,772/-   8 Excise duty under Section 3 of CEA (CENVAT)     9 Edu. Cess @ 2% on CENVAT     10 SHE Cess @ 1% on CENVAT   &nbs....