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TMI Blog2017 (3) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of the duty paid in accordance with the formula prescribed under Rule 3(7)(a) of CENVAT Credit Rules 2004. In computing the availability of CENVAT Credit, they had also took into consideration the Education Cess and S&H Education Cess. Alleging that inclusion of Education Cess and S&H Education Cess in calculating the eligibility amount of CENVAT Credit, is contrary to the Rule 3(7)(a) of CCR,2004 Show Cause Notice was issued for recovery of credit of Rs. 1,49,534/- availed during the said period with interest and penlaty. On adjudication, the demand was confirmed with interest and penalty. On appeal, the learned Commissioner (Appeals) upheld the order of the Adjudicating Authority, hence the present appeal. 3. The learned Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) and Emcure Pharmaceuticals Ltd. (supra) dealt with this issue and held that additional duty paid whether under sub-section (5) of Section 3 or under section (1) of Section 3 are eligible as CENVAT credit as the expression used is additional duty of customs and it does not differentiate between the two additional duties. The Revenue had not been able to place before me any contrary decision in support of their argument that the additional duty paid under sub-section (5) of Section 3 is not available as Cenvat credit. Therefore, the ratio of the decisions relied upon by the appellants, is squarely applicable to the facts of present case. 6. In the light of these discussions, I hold that the appellants are rightly entitled for the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing credit of that portion of the duty which is equivalent to the Basic Customs Duty. This provision is required so as not to give any undue advantage in respect of any supplies from the EOUs since in the case of imported goods, there is no provision for taking credit of the Basic Customs Duty paid on the imported inputs. As regards the Additional Duty of Customs, which is levied under Section 3 of the Customs Tariff Act, 1975, the same is equal to duty of excise including cess, which is also levied and collected as duty of excise, and hence credit is available under the main provisions under Rule 3(1) of the Cenvat Credit Rules, 2004 in respect of imported goods as well as in respect of indigenously produced goods. In the case of goods pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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