2017 (2) TMI 1066

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. SKSS/213/DMN/NDMN/2010-11 dated 02/11/2010 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-DAMAN. 3. Briefly stated the facts of the case are that the Respondent are an 100% EOU, engaged in the manufacture of PP/HDPE Woven Sacks, Fabrics falling under Chapter 39 of CETA, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e grounds of the appeal submitted that on a plain reading of the relevant provisions of CENVAT Credit Rules, namely, Rule 3(7)(a) of CCR, 2004, it is clear that the Respondents are not eligible to avail the entire credit of Education Cess and Secondary Higher Cess, but a proportionately, as is applicable to credit on inputs and capital goods. The Ld. AR submits that since the credit is restricted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ss and Higher Secondary Education Cess and applicability of proportionate credit is only in respect of CVD and BCD. 6. I find that in the judgement of Tribunal in the case of M/s Emcure Pharmaceuticals Ltd and the respondent's own case, it has been categorically observed that the respondent are eligible to avail CENVAT credit on Education Cess and Secondary Higher Education Cess, after interpreti....