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TMI Blog2013 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... the details and relevant input invoices submitted by the assessee, it was noticed that the assessee had purchased input viz. Poly Propylene (chap. 3902.10) from M/s.Reliance Industries Ltd. Jamnagar - a 100% export oriented unit (100% EOU) and availed the Cenvat Credit which was not in accordance with the provisions of Cenvat Credit Rules, 2004, as per the details of the excess Cenvat credit take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D 103276/- S & H. Ed.Cess on CVD 51687/- Ed. Cess (On aggregate of Customs Duty) 61292/- S & H Ed. Cess (On aggregated of Customs Duty) 30695/- 3. And it appeared that the DTA unit i.e. a manufacturer or producer of final product can take and utilize credit of duty under Rule 3(1) and 3(4) CENVAT Credit Rules, 2004 respectively, paid on any inputs or capital goods received in the factory f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit taken by the assessee worked out to Rs.91,987/- (Rs.61,292/- Education Cess plus Rs.30,695/- S.H. Education Cess). 4. Proceedings were initiated which has culminated in confirmation of demand for wrongly availed Cenvat Credit and imposition of penalty. 5. The Assessee challenged the order of the Original Adjudicating Authority successfully before the Commissioner (A) and the Revenue is in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 3(7)(a) of Cenvat Credit Rules, 2004 is applicable in respect of BED paid under Section 3 of the Act. In the absence of any amendment to Rule brought out in the appeal, the decision is applicable. Respectfully following the decision of the Tribunal in the case of EMCURE Pharmaceuticals Ltd., the appeal filed by the Revenue is rejected as devoid of merits. Cross Objection also gets dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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