2016 (11) TMI 8

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....uthorised 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 100% EOU on the goods sent to the appellants.....

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....onents 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 :- 2. The main appellant, M/s. Metaclad Industries ava....

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....wala, 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. For the purposes of arriving at the rate of duty, it has been prescri....