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TMI Blog2013 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically defined in the Cenvat Credit Rules, but it has been explained that "BCD & CVD denote advelorm rates in per cent, of basic customs duty and additional duty of customs leviable ". The additional duty levied under Section 3(5) has also been made eligible for credit, it would be proper to hold that the term CVD referred to in the formula would refer to both varieties of additional duties leviable under Section 3(1) and 3(5) of the Customs Tariff Act, 1975 - As per the General Clause Act, when the context requires the word used in singular can mean in plural and, the term CVD can mean the two CVDs - even after insertion of new proviso in Rule 3(7) of CENVAT Credit Rules, formula is still retained in the said Rules - Prima facie, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Hyderabad-IV - [2009 (240) E.L.T. 408 (Tri.- Bang.)). (iii) Emcure Pharmaceuticals Ltd. Vs Commissioner of Central Excise, Pune - [2008 INDLAW CESTAT 698]. (iv) M/ s. Venkateshwara Precision Components Vs Commissioner if Central Excise, Chennai -. He submits that it has been consistently held by the Tribunal that CVD referred under Rule 3(7) of the CENVAT Credit Rules, 2004 includes not only Additional Duty under the Customs Act but also additional duty levied under Section 3(5) of the Customs Tariff Act, Education Cess and Secondary Higher Education Cess. The learned counsel for the applicant also submits that the demand of duty is partly barred by limitation. 3. The learned AR for the Revenue submits that by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se which shall be levied and collected on any [excisable goods which are produced or manufactured,- (i) in a free [trade zone [or a special economic zone]] and brought to any other place in India; or (ii) by a hundred per cent export oriented undertaking and [brought to any other place in India], shall be an amount equal to] the aggregate of the duties of customs which would be leviable [under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force] on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The term CVD has not been specifically defined in the Cenvat Credit Rules, but it has been explained that "BCD CVD denote advelorm rates in per cent, of basic customs duty and additional duty of customs leviable ". Therefore, taking into account that from 1.3.05, the additional duty levied under Section 3(5) has also been made eligible for credit, it would be proper to hold that the term CVD referred to in the formula would refer to both varieties of additional duties leviable under Section 3(1) and 3(5) of the Customs Tariff Act, 1975. As per the General Clause Act, when the context requires the word used in singular can mean in plural and, therefore, the term CVD can mean the two CVDs. In view of the above, I hold that there is merit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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