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TMI Blog2010 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The precise question in this appeal comes for decision is whether a buyer of goods from a 100% EOU shall be required to pay Customs duty in accordance with the provisions contained in Section 3 read with Rule 3 of Cenvat Credit Rules, 2004 when Excise duty has been collected from the buyer by that 100% EOU. 2. The Appellant being aggrieved by the order passed by the learned Commissioner on 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Education Cess of Rs. 8,150/- were realized through invoice No. 0161. Similarly invoice No. 0162 indicates that there was a payment of Excise duty of Rs. 3,17,500/- and Education Cess of Rs. 6,350/-. Relying on these two documents, he submits that the Cenvat credit was rightly taken by the appellant since Excise duty was paid by the appellant to the buyer. His contention is that once Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 55/03 dated 1-3-2003 read with Cenvat Credit Rules, the buyer has to pay the duty of Customs. He supports the first appeal order. Shri Baig also submits that the appellant was fully aware that the duty paid by the seller was a basic customs duty which does not entitle the appellant to take credit thereof. 5. Heard both sides and perused the record and examined the proviso to Section 3 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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