2014 (7) TMI 1052

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....s of plastics falling under Chapter 39 of the Central Excise Tariff Act, 1985. They have availed of Cenvat credit of special additional duty (SAD)/sperial CVD at four per cent. ad valorem amounting to Rs. 2,01,415 during the period from 2007-08 to 2009-10 and Rs. 1,20,572 during the period from April 1, 2010 to November 30, 2010. They were issued show cause-cum-demand notices alleging that the said special CVD/additional duty (SAD) not being a specified duty prescribed under rule 3 of the Cenvat Credit Rules, 2004, in the list of eligible duties available to a manufacturer of excisable goods, hence the same were not admissible to them. The said demand notices were confirmed by the adjudicating authority by passing two separate orders. Aggri....

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....rity. Therefore, they were not eligible to Cenvat credit the special additional duty (SAD) paid at four per cent, during the relevant period. Heard both sides and perused the records, I find that the limited issue for determination is, whether the appellants were eligible to avail of Cenvat credit on special additional duty (SAD)/special CVD paid at four per cent, under sub-section (5) of section 3 of the Customs Tariff Act during the relevant period. I find that the Cenvat Credit Rules, 2004 has been amended by issuance of Notification No. 13/2005-CE (N.T.), dated March 1, 2005 whereby sub-clause (viia) has been inserted below clause (vii) which reads as under:-              &nb....