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TMI Blog2006 (4) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.S. Reddy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Appeal No 84/2004, dated 29-7-2004 passed by the Commissioner of Central Excise (Appeals)-II, Bangalore. 2. The appellants received Mica Paper and availed a Modvat credit of Rs. 1,20,000/-. The invoice issued by M/s. Mica Trading Corporation, a 100% EOU, me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram Ispat [2000 (120) E.L.T. 800]. It is held in this decision that the duty paid on clearance from EOU to DTA is excise and not customs duty by following the Larger Bench decision, the appellant submits that whatever duty they have paid is excise duty only and not customs duty. (2) Notification 2/95 clearly provided exemption to goods sold in DTA to the extent of 50% of duties leviable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may be referred to the Larger Bench. (5) He also relied on the large number of judicial decisions. The learned SDR reiterated the Order-in-appeal. 5. We have gone through the records of the case carefully. The Commissioner (Appeals) in the impugned order has given the following reasoning for denial of the credit. 6. Notification No. 5/94, dated 1-3-94 issued under Rule 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue is not whether the nature of duty is customs or excise. We agree with the learned Advocate that the nature of duty paid on goods cleared to DTA is only excise. However, for taking credit there is a restriction. The credit is restricted to the additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975. That is why we rejected the ROM in respect of Perry Polymer cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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