9911796707
TMI Blog2017 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... has been decided in favour of the Revenue. In the case of VMI Industries Vs. CCE Jamu [2013 (12) TMI 695 - CESTAT NEW DELHI (LB)] the same issue with respect to area based exemption Notification No. 56/2002-CE dt 14/11/2002 has been decided by CESTAT Delhi by majority in a difference of opinion situation. Regarding taking of balance 50% Cenvat Credit on the capital goods in April 2012 it is observed that Rule 4 (2) (b) of Cenvat Credit Rules 2004 (CCR) does not mandate appellant to take credit compulsorily in the month of April of the next financial year - As the entire exercise is revenue neutral appeal of the appellant to the extent is allowed by setting aside recovery made by the Adjudicating authority on this account - Appeal partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cess S H education cass Learned Advocate argued that once Central Excise duty gets exempted when refund is granted then automatically education cesses also are not leviable cash refund was required to be sanctioned. 3. Sh. S. S. Chattopadhyay Suptd (AR) appearing on behalf of the Revenue argued that as per the provision of clause-2B of Notification No. 32/99-CE dt 8/7/99 Credit on capital goods was available to the Appellant in April 2012 was required to be taken in April 2012 itself to arrive at the correct cash refund admissible. On the admissibility of cash refund of Education cess (CE) and secondary Higher Education cess (S H EC) Learned AR made the bench go through Para- 14 of the OIA dt 21/2/2014 where this bench has de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2/14, rejecting the appeal of the appellant regarding cash refund of EC S H EC, is upheld appeal of the appellant to that extent is rejected. 4.2. Regarding taking of balance 50% Cenvat Credit on the capital goods in April 2012 it is observed that Rule 4 (2) (b) of Cenvat Credit Rules 2004 (CCR) does not mandate appellant to take credit compulsorily in the month of April of the next financial year. It is observed that even if credit was taken in the month of April 2012 then also appellant would be entitled to higher refunds during the months when such credit was taken. The whole exercise in revenue neutral. Department was also aware of the fact that appellant took 50% balance Cenvat Credit on capital goods during previous financial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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