2017 (2) TMI 1066

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..... at the respondent are eligible to avail CENVAT credit on Education Cess and Secondary Higher Education Cess, after interpreting the relevant Rule 3 (7) (a) of CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue. - E/192/2011 And E/CO/71/2011 - A/10054/2017 - Dated:- 13-1-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s) : Shri L. Patra, Authorised Representati .....

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..... a demand notice was issued to them on 26.08.2009 for recovery of the total inadmissible credit of ₹ 13,33,687/-. On adjudication, the demand was confirmed and equal amount of penalty imposed. The Ld. Commissioner (Appeals), upheld the impugned order to the extent of payment of excess CVD availed as credit amounting to ₹ 2,64,261/- and set-aside the demand of 10,69,426/-. Aggrieved by t .....

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..... 5. Ld. Advocate Shri S. J. Vyas for the Respondent submits that the issue has been addressed by this Tribunal in their own case vide Order No. A/1542-1543/2012 dated 22.10.2012. It is his contention that following an earlier decision of the Tribunal in the case of Emcure Pharmaceuticals Ltd- 2008 (225) ELT 513 (Tri.-Mumbai) and analysing the relevant provisions of Cenvat Credit Rules, 2004, th .....

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