TaxTMI 
TaxTMI 
2019 (7) TMI 4
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.... the appellants had procured PP granules from Reliance Industries Limited (RIL in short) an 100% EOU and availed Cenvat credit for CVD, Education Cess and Secondary Education Cess paid on the said CVD component. The credit taken in respect of purchases of 100% EOU was recorded in the statutory records and also incorporated in the monthly returns. The jurisdictional officers questioned the correctness of Cenvat credit taken for the purchases made from RIL, 100% EOU and it was contended that the appellants ought to have taken Cenvat credit only for that amount arrived at on the basis of the formula prescribed under Rule 3 (7) of Cenvat Credit Rules, 2004. It was also objected that the appellants should have taken credit for education cess and....
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....the case of the Revenue is that they could have taken Cenvat credit only on education cess and higher secondary education cess attributable to CVD portion as per the formula prescribed under Rule 3 (7) of Cenvat Credit Rules as they are not covered by the formula prescribed in Rule 3 (7) (a) and Cenvat credit for CVD, education cess and secondary education cess as per the supplier's invoice was in order and that the appellants have not taken any excess credit. He further contended, as regards procurement of raw materials from 100% EOU, that the appellants are entitled to take credit of specified duties paid on inputs as per Rule 3 (1) of CCR. He also contended that the Ld. Commissioner (Appeals) has grossly erred in restricting the Cenvat c....
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.... to the extent demanded is upheld. Therefore, he submitted that the impugned order is legally correct and does not require any intervention. 5. Heard both sides and perused the case records and have gone through the case laws relied on by both sides. I find that the issue on hand i.e., whether for taking Cenvat credit of the duties paid by the 100% EOUs according to the formula prescribed, the amount of education cess and secondary and higher education cess should also be included; has already been considered and laid to rest by many Co-ordinate Benches of the Tribunal and hence the same is no more res integra. In a recent decision, Ahmedabad Bench of the Tribunal in the case reported as M/s. Jindal Saw Ltd. Vs. Commissioner (Appeals-III) ....
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....re is no provision for taking credit of the Basic Customs Duty paid on the imported inputs. As regards the Additional Duty of Customs, which is levied under Section 3 of the Customs Tariff Act, 1975, the same is equal to duty of excise including cess, which is also levied and collected as duty of excise, and hence credit is available under the main provisions under Rule 3(1) of the Cenvat Credit Rules, 2004 in respect of imported goods as well as in respect of indigenously produced goods. In the case of goods produced by EOUs, which are Units within the territory of India, the intention is to charge excise duty equivalent to the Customs Duty leviable on such goods, if imported. The calculation of such excise duty includes Basic Customs Duty....