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TMI Blog2016 (8) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the Order-in-Appeal No. 2/2012 dated 12.01.2012 passed by Commissioner (Appeals) Bangalore rejecting the appeal of the appellant by upholding the Order-in-Original thereby confirming the cenvat credit demand of Rs. 1,32,693/- (Rupees One Lakh Thirty Two Thousand Six Hundred and Ninety Three only). Briefly the facts of the present case are that the appellants are engaged in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as CVD ) @ 16% or 14%, as the case may be; (ii) Education Cess @2% on CVD; (iii) Secondary & Higher Education Cess @1% on CVD; and (iv) Special Additional Duty of Customs @4%. Thereafter the appellants were issued a letter dated 13.07.2009 by the Superintendent of Central Excise, Bommasandra Branch wherein they have been asked to furnish the details of credit taken on inputs pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice and the Assistant Commissioner vide his order dated 30.06.2010 confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed the said appeal before the Commissioner (Appeals) and the Commissioner (Appeals) by Order-in-Appeal dated 12.01.2012 rejected the appeal by upholding the order of the Assistant Commissioner. Aggrieved by the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods supplied to them by 100% EOU and the restriction imposed under Rule 3(7)(a) is not applicable. Similar view is fortified by the decision of the Tribunal in the case of Shreya Pets Pvt. Ltd. Vs. CCE, Hyderabad IV reported in 2009 (240) E.L.T. 408 (Tri.-Bang.) wherein the Tribunal following the decision of Emcure Pharmaceuticals (supra) has held that the assessee is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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