TMI BlogCenvat credit on goods clearedX X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on goods cleared X X X X Extracts X X X X X X X X Extracts X X X X ..... on goods cleared from 100% Eou/STP/EPZ before 9.9.09.pl provide details ofBED,E.Cess.,H.E.Cess separately Reply By Surender Gupta: The Reply: The date of amendment to rule 3 of the cenvat credit ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 2004 is 7-9-2009 regarding cenvat credit to EOU/STP/SEZ. The provisions applicable before 7-9-2009 read as under: "{X multiplied by [(1+BCD/200) multiplied by (CVD/100)].} Reply By R.S. Mangal: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Reply: In case of goods sold by EOU in DTA under Condition No. 2 of Ntfn. NO. 23/2003 CE, the cenvat available to the buyer is as per rule 3(7) (a) of CCR, 2004. There are tribunal decisions holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that education cess, Higher educaion cess is available in full for cenvat credit by the DTA purchaser. However the matter was arguable before the amendment in CCR, 2004 on 09.09.09. In my opinion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he buyer is eligible for credit of EC, HEC even before 09.09.09. X X X X Extracts X X X X X X X X Extracts X X X X
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