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TMI Blog2012 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs.1,159/- and Rs.580/- being education cess and SHE cess, are the cess paid on Customs duty worked out for the purpose of calculating the total customs duty payable to arrive at the Excise duty payable by the assessee as per the formula, thus the appellant has not taken the credit of Rs.1,159/- and Rs.580/- being the education cess on customs duty - decided in favour of assessee. - E/1381/2010; E/482, 483/2011 - - - Dated:- 1-6-2012 - Mr. B.S.V. Murthy, J. Application to decide on merit: for Assessee. Shri J.S. Negi, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: Even though there are 3 impugned orders under challenge, as the issue involved in all these appeals being same, a common order is being passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) 52,342 4 Education Cess on CVD @ 2% 1,047 5 H. Education Cess on CVD @ 1% 523 6 Education Cess on CD @ 2% of total duty 1,159 7 H. Education Cess on CD @ 1% of total duty 580 Aggregate 59,690 Table-B: CORRECT CREDIT AS PER VALUE 1 X(AV) 3,23,100 2 BCD 5 3 (1+BCD/400) 1.0125 4 CVD 16 5 CVD/100 0.16 6 CENVAT CREDIT (1*3*5) 52,342 7 ED. CESS 2% OF 6 1,047 8 H. ED. CESS 1% OF 6 523 9 TOTAL CREDIT (6+7+8) 53,912 Table-C DUTY CREDIT AS PER REVISED WORKSHEET OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Duty @ 25% of 5% 4,039 3 CVD @ 16% of (Rs.3,23,100+4,039) 52,342 4 Ed.Cess on CVD @ 2% 1,047 5 SHE Cess on CVD @ 1% 523 6 Ed. Cess on CD @ 2% of total duty 1,159 7 SHE Cess on CD @ 1% of total duty 580 8 Excise duty under Section 3 of CEA (CENVAT) 59,690 9 Ed. Cess @ 2% on CENVAT 1,194 10 SHE Cess @ 1% on CENVAT 507 Total 3,84,581 11 VAT 15,383 Grand Total 3,99,964 8. It is the submission that in this case, the amount of Rs.1,159/- and Rs.580/- being education cess and SHE cess, are t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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