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TMI Blog2016 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative ORDER Per Mr. P. M. Saleem Heard both sides and perused the records. 2. At the outset itself, the Ld. Counsel for the appellants submits that the issue involved herein is whether the appellants are eligible for credit of Special Additional Duty (SAD) of Customs, Education Cess and Secondary Higher Education Cess paid by the 100% EOU on the goods sent to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponents v. CCE, Chennai (supra). It is noticed that the Division Bench of this Tribunal in the case of Jai Corp. Limited v. CCE & ST, Vapi (supra) approved the decision of the Single Member Bench in the case of Metaclad Industries v. CCE, Mumbai. Relevant portions of the decision in the case of Metaclad Industries (supra) are reproduced below :- 2. The main appellant, M/s. Metaclad Industries av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iwala, a partner of the appellant-firm. The appellants preferred appeals before the lower appellate authority who vide the impugned order rejected the appeals and hence the appellants are before me. 5.1 The levy on the goods cleared from a 100% EOU to DTA is an excise duty as provided for in Section 3 of the Central Excise Act. For the purposes of arriving at the rate of duty, it has been prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive of the nature of the components of duty which is contained in the excise duty paid by an EOU, credit should be available under Rule 3 of the Cenvat Credit Rules, 2004. 5.4 The clarification/amendment made in the said Rule in 2009 is only for the purpose of removal of doubts and not for any other reason. Therefore, the Revenue's contention for restricting the credit has no rationale at all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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