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TMI Blog2018 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/10508 / 2018 - Dated:- 14-3-2018 - Dr. D. M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri R. Santhanam, Advocate For the Respondent : Shri S. N. Gohil, AR ORDER Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-041-15-16 dated 29.01.2016 passed by Commissioner (Appeals-III), Central Excise-Rajkot. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Coated Steel Pipes availed Cenvat credit amounting to ₹ 25,81,480/- during the period October 2009 to July 2012 on the amount of 2% Education Cess and 1% Secondary and Higher Secondary Education Cess paid on CVD potion of the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit under Rule 3(7) of the CCR,2004. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the issue of admissibility of Cenvat credit of 2% Education Cess and 1% Secondary and Higher Secondary Education Cess paid on CVD portion of the duty by 100% EOU held to be admissible to credit by this Tribunal in Jai Corp Ltd s case (supra) observed as follows:- 5. In view of the above settled position of law Cenvat credit of Cesses was admissible before the amendment also. So far as calculation of admissible Cenvat credit, as per formula prescribed under Rule 3(7)(a) of the Cenvat Credit Rules, 2004 is concerned, appellant argued that elements of Education Cess and SHE Cess has to be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 in respect of imported goods as well as in respect of indigenously produced goods. In the case of goods produced by EOUs, which are Units within the territory of India, the intention is to charge excise duty equivalent to the Customs Duty leviable on such goods, if imported. The calculation of such excise duty includes Basic Customs Duty as well as Additional Customs Duty. In turn, the Additional Customs Duty includes the excise duty as well as cess on excise duty. The formula provided under Rule 3(7) of the Cenvat Credit Rules, uses an expression CVD but the same is defined to be the Additional Duty of Customs . Hence, the expression would include not only the amount equivalent to the excise duty but also the amount equivalent to the ces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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