9911796707
TMI Blog2016 (10) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Duty of Customs, the CENVAT credit on the goods cannot be allowed - whether the demand raised on the appellant for availing excess 50% of CENVAT credit on inputs received from 100% EOU and for availing credit on special additional duty justified? - Held that: - the appellants had not availed the benefit of Notification No.23/2003-CE dated 31.03.2003 and that therefore the demand is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012010 and 76042100 of the First Schedule to the Central Excise Tariff Act, 1985. The assessees are registered with the Central Excise Department and are paying Central Excise duty on the goods manufactured and cleared by them. The assesses are also availing the CENVAT credit on the inputs and capital goods used in the manufacture of their final products. The assesses are also filing monthly ERI r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be allowed during the impugned period 2007-08 to 2008-09. In view of the restriction, the CENVAT credit to the tune of 50% of the duty i.e. ₹ 17,04,272/excess was taken by the appellant. In respect of Special Additional Duty which is wholly restricted under the said Notification, an amount of ₹ 16,87, 150/- was irregularly taken as CENVAT credit and utilized by them. Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not availed the benefit of Notification No.23/2003-CE dated 31.03.2003 and that therefore the demand is not sustainable. Further that the issue involved is covered by the judgments laid in G.R. Poly films Pvt Ltd Vs. CCE, Kolkatta [2014 (302) ELT 259 (Tri-Kol)] and CCE, Chennai vs Jumbo Bags Ltd. [2013 (296) ELT 142 (Tri-Dei)]. 3. Following the proposition laid in the above said judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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