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TMI Blog2017 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the formula prescribed under the said Rule - In the present case, the show cause notice itself admits that the supplier unit has not availed the benefit of concessional rate of duty mentioned at Sr. 2 of N/N. 23/2003-CE dt.31.03.2003 - credit allowed - appeal allowed - decided in favor of appellant. - E/1339/2011 & E/1350/2011 - A/11421-11422/2017 - Dated:- 19-7-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s) : Shri L Patra, Authorised Representative For Respondent(s) : Shri J Surti, Advocate ORDER These two appeals are filed one by the Revenue and the other by the assessee - against OIA-RKA/259/SRT-I/2011 dt 24/08/2011 passed by the Commissioner of Central Excise, Customs and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that the duty paid by the 100% EOU in accordance with Sec. 3(1) of the CEA, 1944, hence the entire quantum of duty paid is admissible to them as credit in view of the judgment of this Tribunal in the case of M/s Gopala Polyplast Ltd Vs CCE ST, Ahmedabad - 2014.TIOL.1898.CESTAT.Ahmd and M/s Umasree Texplast P Ltd Vs CCE ST, Ahmedabad III - 2016(339)ELT.84 (Tri. Ahmd). 4. Ld AR for the Revenue reiterated the findings of the Ld commissioner (Appeals). 5. I find that the issue relates to admissibility Cenvat Credit of the duty paid by the 100% EOU M/s Reliance Industries Ltd admittedly without availing the benefit of Notification 23/2003CE- dt 31.03.2003. It is the contention of the Revenue that irrespective of the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pectively and X denotes the assessable value. 6. A plain reading of the said Notification reveals that when the 100% EOU unit has paid excise duty under Sec. 3 of the Excise Act,1944 read with Sr. No 2 of the Notification No 23/2003-CE dt 31.3.2003 the admissible quantum of Cenvat Credit be calculated in accordance with the formula prescribed under the said Rule. In the present case, the show cause notice itself admits that the supplier unit has not availed the benefit of concessional rate of duty mentioned at Sr. 2 of Notification No 23/2003-CE dt.31.03.2003. Accordingly, in view of the judgments of this Tribunal including in the cases of Gopala Polyplast Ltd and M/s Umasree Texplast P Ltd (supra), the appellant are entitled to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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