2016 (10) TMI 338

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....r the respondents ORDER Brief facts of the case are that the appellants are manufacturers of Aluminium Ingots and Hollow Profiles falling under Chapter heading No. 76012010 and 76042100 of the First Schedule to the Central Excise Tariff Act, 1985. The assessees are registered with the Central Excise Department and are paying Central Excise duty on the goods manufactured and cleared by them. ....

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....00% EOU and it is restricted to 50% of the actual amount of duty paid on the inputs. In respect of Special Additional Duty of Customs, the CENVAT credit on the goods cannot be allowed during the impugned period 2007-08 to 2008-09. In view of the restriction, the CENVAT credit to the tune of 50% of the duty i.e. Rs. 17,04,272/excess was taken by the appellant. In respect of Special Additional Duty ....

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....el vide the order dated 29.10.2012. Hence this appeal. 2. The Ld. Counsel for appellant Ms. Asmita A. Nayak submitted that the appellants had not availed the benefit of Notification No.23/2003-CE dated 31.03.2003 and that therefore the demand is not sustainable. Further that the issue involved is covered by the judgments laid in G.R. Poly films Pvt Ltd Vs. CCE, Kolkatta [2014 (302) ELT 259 (Tri....