2018 (2) TMI 915

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....o. 23/2003-CE dated 31.02.2003. The department was on the view that the appellant is not eligible to avail Cenvat credit on the Education cess and Higher education cess paid on CVD as well as the Education cess and Higher education cess paid for the third time. SCNs were issued proposing to disallow the credit and to recover the same along with interest and also to impose penalties. After due process of law, the original authority confirmed the demand, interest and penalties. In appeal, the Commissioner (Appeals) upheld the demand and interest and however set aside the penalty. Hence, the appellants are before the Tribunal. 2. On behalf of the appellants, Ld. Counsel Shri R. Sai Prashanth submitted that the issue whether appellant is eli....

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....1) and sub-rule (4), - (a) CENVAT credit in respect of inputs or capital goods produced or manufactured by a hundred per cent export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or in a Software Technology Park other than a unit which pays excise duty levied under Section 3 of the Excise Act read with serial numbers 3, 5, 6 and 7 of Notification No. 23/2003-Central Excise, dated the 31st March, 2003 ----in case the unit pays excise duty under Section 3 of the Excise Act read with serial number 2 of the Notification No. 23/2003-Central Excise, dated the 31st March, 2003 [G.S.R. 266(E), dated the 31st March, 2003], shall be admissible equivalent to the amount calculated in the following manner, namely :....

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....e required to pay other duties of excise levied under different Acts like the Additional duty of Excise under Textiles and Textile Articles Act, Goods of Special Importance Act, NCCD, Education Cess and SHE Cess. Under the Notification No. 24/2003 (ibid) the levy of additional duty of excise under Textiles & Textile Articles Act and Goods of Special Importance Act are exempted when cleared from EOU. Consequently the other levies of NCCD, Education cess and SHE cess are applicable. The respondents have purchased Petroleum Coke from RIL, a 100% EOU by paying duty under Sr. No. 2 of Notification No. 23/2003 (ibid). 8. When goods have been removed from EOU to DTA, availing the exemption under Sr. No. 2 of Notification No. 23/2003 (ibid....