TaxTMI 
TaxTMI 
2013 (9) TMI 209
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....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/-. 2. According to sub-rule (7) of Rule ....
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.... 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. Edu. Cess on CVD @ 2% 3201 5. H. Edu. Cess on CVD @ 1% 1600 6. Edu. Cess on CD ....
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....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 duty. Commissioner has held that appellant is not eligible for Cess amounts of Rs. 3,650/- and Rs. 1,825/- in Table 'C'. 5. Heard both the sides. The ld. chartered accountant on behalf of the appellant submitted that appellant has ....
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.... Cess @ 2% on CENVAT 10 SHE Cess @ 1% on CENVAT Total 1,87,999/- 11 VAT 47,040/- Grand Total 2,35,039/- 6. It is his submission that in this case, the amount of Rs. 3,544/- and Rs. 1,772/- being Education Cess and SHE Cess are the Cess paid on customs duty worked out for the purpose of calculating the total custom....