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TMI Blog2014 (3) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... said Notification which is required to be examined by the original authority - Accordingly, the order passed by the Commissioner (Appeals) insofar as the denial of credit on CVD and education cess and SHE cess on CVD is set aside and the matter is remanded to the original authority to decide afresh after considering the submissions of the appellant - Decided in favour of assessee. - E/41462 & 414 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g both sides, I find that the issue involved in these appeals lie in a narrow compass and therefore, after dispensing with predeposit, I proceed to decide the appeals with the consent of both sides. 4. Heard both sides and perused the records. 5. The applicant is engaged in the manufacture of plastic crates and Polyethelene Terephthalate (PET) pre-forms and procured certain inputs from 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he EOU paid the duty under Sl. No. 2 of the said Notification. 7. On the other hand, the learned AR submits that the original authority has given a clear finding that the EOU paid duty under Sl. No. 1 of the said Notification, which is not contradicted by the appellant before the Commissioner (Appeals). It is also contended that Commissioner (Appeals) has already granted the benefit of CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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