2016 (8) TMI 750

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....S. Garg The present appeal has been directed against the Order-in-Appeal No. 2/2012 dated 12.01.2012 passed by Commissioner (Appeals) Bangalore rejecting the appeal of the appellant by upholding the Order-in-Original thereby confirming the cenvat credit demand of Rs. 1,32,693/- (Rupees One Lakh Thirty Two Thousand Six Hundred and Ninety Three only). Briefly the facts of the present case are tha....

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.... (i ) Countervailing duty (hereinafter referred to as  CVD ) @ 16% or 14%, as the case may be; (ii) Education Cess @2% on CVD; (iii) Secondary & Higher Education Cess @1% on CVD; and (iv) Special Additional Duty of Customs @4%. Thereafter the appellants were issued a letter dated 13.07.2009 by the Superintendent of Central Excise, Bommasandra Branch wherein th....

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....er Section 11AC of the Act. The appellant filed a detailed reply to the show-cause notice and the Assistant Commissioner vide his order dated 30.06.2010 confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed the said appeal before the Commissioner (Appeals) and the Commissioner (Appeals) by Order-in-Appeal dated 12.01.2012 rejected the appeal by upho....

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....y holding that the respondent can avail the cenvat credit of education cess of the goods supplied to them by 100% EOU and the restriction imposed under Rule 3(7)(a) is not applicable. Similar view is fortified by the decision of the Tribunal in the case of Shreya Pets Pvt. Ltd. Vs. CCE, Hyderabad   IV reported in 2009 (240) E.L.T. 408 (Tri.-Bang.) wherein the Tribunal following the decis....