2015 (6) TMI 506

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..... Mr S K Mohanty, Member (J),JJ. For the Appellant : Mr Mayak Garg, Adv. For the Respondent : Mr Ranjan Khanna ORDER Per: Rakesh Kumar: The appellant are manufactures of Cement and cement klinker. The appellant during period from September 2010 to April 2011 had received Kemrock Pultruded Shapes from a 100% EOU. Instead of confining the cenvat credit to the amount as specified in 2nd proviso t .....

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..... ides in respect of the stay application. 3. Shri. Mayank Garg, Adovcate the Ld. Counsel of the appellant while accepting that the quantum of cenvat credit available to the appellant would be determined by 2nd proviso to Rule 3(7)(a) of the Cenvat Credit Rules, 2004, pleaded that in terms of the 2nd Proviso to Rule 3(7)(a) the cenvat credit of the entire amount of central excise duty paid by the 1 .....

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..... was regarding admissibility of the cenvat credit of the special additional customs duty paid under section 3(5) of the Customs Tariff Act 1975 in respect of the DTA clearances and as such there was no dispute in respect of availability of cenvat credit of the basic customs duty portion of the central excise duty paid by the 100% EOU in respect of their DTA clearances. He, therefore, pleaded that .....

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..... al goods cleared by a 100% EOU to a DTA unit on or after 07.09.2009, the cenvat credit admissible to the DTA unit would be the aggregate of - (a) The portion of excise duty paid under proviso to section 3(1) of the Central Excise Act, 1944, read with serial no. 2 of the notification no. 23/03-CE which is equivalent to the additional customs duty leviable under section 3(1) of the Customs Tariff A .....

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..... e appellant have not been able to establish a prima facie case in their favour. They are, therefore, directed to deposit an amount of Rs. 1.5 Lakh within a period of 4 weeks. Compliance is to be reported on 28.05.2015. On deposit of this amount within stipulated time period, the requirement of pre-deposit of balance amount of cenvat credit demand, interest and penalty would stand waived and recove .....

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