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TMI Blog2015 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, Member (J),JJ. For the Appellant : Shri Amit Jain, Adv. For the Respondent : Shri Ranjan Khanna, DR ORDER Per: Rakesh Kumar: The appellant are manufacturers of cement chargeable to central excise duty. During the period from 01.08.2007 to 14.04.2009, the appellant received some petroleum coke from a 100% EOU and the EOU had cleared the same as DTA clearance on payment of duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 15 (2) of Cenvat Credit Rules 2004 read with section 11AB of Central Excise Act, 1944. On appeal being filed to Commissioner (Appeals), against this order of the Joint Commissioner, the Commissioner (Appeals) vide Order in appeal dated 27.03.2014 held that the Cenvat credit demand post on 17.04.2009 is not sustainable, as the supplier 100%EOU had become a DTA unit, and accordingly by re-quantif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellant, pleaded that though the appellant during the period of dispute i.e. 01.8.2007 to 16.4.2009 had taken the Cenvat credit of additional customs duty portion and education cess and secondary and higher education cess portion of the duty paid by the EOU and as such had not determined the quantum of Cenvat credit available to them in terms of formula prescribed in Rule 3 (7) (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit has been given in the annexure to the show cause notice and as such there is excess availment of Cenvat credit. He, however, stated that since there is no finding on limitation, and he has no objection if the matter is remanded to the Commissioner (Appeals). 5. We have considered the submissions from both the sides and perused the records. During the period from 01.08.07 to 16.04.2009 the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also the appellant's plea is that there is no suppression of any facts on their part and hence longer limitation period is not available to the departments. But no findings on this point has been given by the Commissioner (Appeals), probably because the matter was decided ex-parte. In view of this, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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