2019 (6) TMI 65

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....er sub-heading 33029011 of Central Excise Tariff Act, 1985. The appellant is availing credit of duty paid on inputs used in the manufacture of final products under provisions of CENVAT Credit Rules, 2004. It was noticed that the appellant had availed CENVAT Credit of Customs Secondary and Higher Education Cess which are not admissible as credit. Therefore, a show-cause notice dated 27.1.2016 was issued to appellant demanding such credit of Rs. 48,801/- with interest with proposal to impose penalty. The lower authority confirmed the demand for reversal of Rs. 48,801/- along with interest and imposed equivalent penalty. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the same and hence, the ....

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....th the parties and perusal of the material on record, I find that the only issue in the present appeal is whether the appellants are entitled to take CENVAT credit on Customs Secondary Education Cess and Customs Higher Education Cess paid on the goods imported by them. I find that as per Rule 3(1) of CENVAT Credit Rules, 2004, CENVAT credit cannot be taken on Customs Secondary Education Cess and Customs Higher Education Cess whereas in the present case, the Bill of Entry clearly shows that appellant has availed CENVAT credit of Customs Secondary Education Cess and Customs Higher Education Cess and further the Bill of Entry clearly indicates that Education Cess on CVD was zero. In view of this specific mention in the Bill of Entry that the a....