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TMI Blog2017 (10) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri G Jha, Authorised Representative ORDER Per : Shri M V Ravindran, This appeal is directed against OIA-CCESA-VAD-APP-II-VK-218-2016-17 dt 30/08/2016. 2. Heard both sides and perused the records. 3. The issue pertains to demand of an amount of Rs. 6,10,849/- from the appellant on the ground that he has wrongly transferred this credit from Education Cess and Secondary Higher Education Cess t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication regarding Cenvat Credit admissibility, the relevant part of Rule 3(7)(b) of Cenvat Credit Rules 2004 is produced under. (7) Notwithstanding anything contained in sub-rule (1) and sub-rule (4): (a) (b) CENVAT credit in respect of - (i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles andTextile Articles) Act, 1978 (40 of 1978); ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04); and (via) the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (vii) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ),shall be utilised towards payment of duty of excise or as the case may be, of service tax leviable under the said Additional Dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 2007 (22 of 2007), or the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) respectively, on any final products manufactured by the manufacturer or for payment of such duty on inputs themselves, if such inputs are removed as such or after being partially processed or on any output service: Provided that the credit of the education cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the Secondary & Higher Education Cess on excisable goods or for the payment of the Secondary & Higher Education Cess on taxable services." 5. It can be seen from the above reproduced findings, the First Appellate Authority has correctly interpreted the provision of the law i.e., Cenvat Credit Rules 2004 and convinced that there are no provisions in the Cenvat Credit Rule 2004 for transferri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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