2017 (8) TMI 150

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.... Saini, DR ORDER Per: B. Ravichandran The Appeal is against order dated 24.02.2014 of Commissioner (Appeals) Bhopal. The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. They were also availing Cenvat Credit of duty paid on inputs and capital goods in terms of Cenvat Credit Rules, 2004. They have availed Cenvat Credit of Rs. 2,58,144/- on capital go....

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....00 % EOU. The EOU paid the duty in terms of Section 3 of Central Excise Act, 1944 and the duty was collected as Central Excise duty only. Accordingly, the credit was availed by the appellant correctly. She also relied upon the decision of the Tribunal in Molex India (P) 2017-TIOL-158-CESTAT-BANG, as confirmed by the Hon'ble Supreme Court reported in 2017-TIOL-73-SC-CX. 3. The ld. AIR supported th....

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....riff Act. We find that the second proviso under rule 3(7) (a) makes it clear that only additional duty (CVD) is eligible for Cenvat Credit, in a situation like the present one. There is no provision to take credit of basic customs duty, though the same would have been part of aggregate duty paid by EOU at the time of clearance of capital goods to the appellants. We also note that the decision of t....