9911796707
TMI Blog2015 (10) TMI 2586X X X X Extracts X X X X X X X X Extracts X X X X ..... on record that the goods were supplied by M/s. Reliance Industries Ltd. a 100% EOU Unit to the appellant on payment of Central Sales Tax (CST) levied and collected under the Sales Tax Statute. Since, supply of goods from M/s. RIL to the appellant has suffered payment of CST, in my opinion, the appellant falls under the purview of Sl.No.1 of Notification dated 31.02.2003. Thus, the formula prescribed in Rule 3 (7) (a) of the Cenvat Credit Rules, containing the stipulation for taking of cenvat credit will have no application and the appellant will be entitled for the full cenvat credit of Central Excise duty paid and reflected by the EOU unit in its invoices. I also find that condition No.2 itemized in the Notification dated 31.02.2003 is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 3 (7)(a) of the Cenvat Credit Rules, 2004. The cenvat demand confirmed in the adjudication order was upheld in the impugned order passed by the Commissioner (Appeals), Central Excise, Jaipur. Hence, the present appeal is before this Tribunal. 2. Mrs. Sukriti Das, the ld. Advocate appearing for the appellant submits that the manufacturers under the EOU Scheme are permitted to pay full Central Excise Duty on removal of the excisable goods to the units falling under the Domestic Tariff Area (DTA) and can also opt for payment of additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975 on removal of goods to DTA Unit. In the present case, the EOU M/s. Reliance Industries Ltd. had availed the benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not exempt from payment of tax levied by the State Government. In the present case, it is a fact on record that the goods were supplied by M/s. Reliance Industries Ltd. a 100% EOU Unit to the appellant on payment of Central Sales Tax (CST) levied and collected under the Sales Tax Statute. Since, supply of goods from M/s. RIL to the appellant has suffered payment of CST, in my opinion, the appellant falls under the purview of Sl.No.1 of Notification dated 31.02.2003. Thus, the formula prescribed in Rule 3 (7) (a) of the Cenvat Credit Rules, containing the stipulation for taking of cenvat credit will have no application and the appellant will be entitled for the full cenvat credit of Central Excise duty paid and reflected by the EOU unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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