2014 (7) TMI 1052

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....re of excisable goods mainly bags and pouches 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 aut....

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....upport of their claim before the appellate authority. 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:-     ....