2016 (11) TMI 8

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.... the Respondent : Shri Amit Mishra, Authorised Representative ORDER Per Mr. P. M. Saleem Heard both sides and perused the records. 2. At the outset itself, the Ld. Counsel for the appellants submits that the issue involved herein is whether the appellants are eligible for credit of Special Additional Duty (SAD) of Customs, Education Cess and Secondary Higher Education Cess paid by the ....

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....ibunal in the case of Sri Venkateshwara Precision Components v. CCE, Chennai (supra). It is noticed that the Division Bench of this Tribunal in the case of Jai Corp. Limited v. CCE & ST, Vapi (supra) approved the decision of the Single Member Bench in the case of Metaclad Industries v. CCE, Mumbai. Relevant portions of the decision in the case of Metaclad Industries (supra) are reproduced below :-....

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....00/- was imposed on the co-appellant, Shri Suketu Vasant Jariwala, a partner of the appellant-firm. The appellants preferred appeals before the lower appellate authority who vide the impugned order rejected the appeals and hence the appellants are before me. 5.1 The levy on the goods cleared from a 100% EOU to DTA is an excise duty as provided for in Section 3 of the Central Excise Act. F....