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TMI Blog2018 (8) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... INDIA AND THREE OTHERS [2014 (11) TMI 616 - UTTARAKHAND HIGH COURT], followed, where it was held that Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of excise duty. The Respondent are not eligible to the benefit of exemption N/N. 67/1995-CE dt.16.3.1995 from NCCD, on captive consumption of POY. Appeal allowed - decided in favor of Revenue. - Appeal No. E/1276/2009 - A/11368/2018 - Dated:- 5-7-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Devender Singh, Member (Technical) For Appellant (s): Shri Sameer Chitkara, AR For Respondent (s): Shri P. P. Jadeja, Consultant ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable, being not specifically included under Notification No. 67/95-CE dated 16.03.1995, therefore, the benefit is not admissible. In support, he has referred to the decision of this Tribunal in the case of Superfine Syntex Pvt. Ltd. Vs. Commissioner of Central Excise,Surat-I 2009 (237) ELT 292 (Tri. Ahmd.) Paras Petrofils Ltd. Vs. Commissioner of Cetral Excise,Surat 2009 (237) ELT 367(Tri.-Ahmd). Also, referring to the judgment of Hon'ble Uttarakhand High Court in the case of Bajaj Auto Ltd. Vs. UOI 2015(317) ELT 12 (Uttarakhand), followed in the case of Hero Honda Motors Ltd. Vs. CCE,Meerut-I 2017 (348)ELT 737(Tri.-Del.), the Ld. A.R for the Revenue submitted that since NCCD was not mentioned in the area based exemption Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of SRD Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Guwahati - 2017 (355) ELT 481 (S.C.) held that when the whole of excise duty or service tax is exempted or nil, in such circumstances, Education cess and Higher Secondary Education cess calculated on the excise duty or service tax, as the case may be, also cannot be leviable. Drawing analogy, the Ld. Consultant has submitted that in the present case, since the excise duty has been exempted on POY when consumed captively, surcharge, namely, NCCD cannot be leviable on the said POY consumed captively. It is his contention that in a series of judgement, the Hon ble Supreme Court has held the judgement delivered by coordinate bench is binding on other benches of equal stre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in or in relation to the manufacture of final products which are exempt from the whole of duty of excise leviable thereon or are chargeable to Nil rate of duty, other than those goods which are cleared, - (i) to a unit in a Free Trade Zone, or (ii) to a hundred per cent Export Oriented Undertaking, or (iii) to a unit in an Electronic Hardware Technology Park, or (iv) to a unit in a Software Technology Park, or (v) under notification No. 108/95-Central Excise, dated the 28 th August, 1995, or (vi) by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in rule 6 of the CENVAT Credit Rules, 2001. TABLE Description of inputs Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.50/2003CE dt.10.6.2003 has been considered by the Hon. Uttarakhand High Court in Baja Auto Ltd.'s case. Their Lordships observed as: 28. In fact, exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of Excise Duty. Morever, the petitioner is getting and is availing benefit of Exemption Notification 50/2003. The petitioner is not aggrieved by any condition contained in the notification nor there is any challenge to the notification. 8. This judgment has been recently followed by the Principal Bench at Delhi, in Hero Honda Motor Ltd.'s case (supra). In the present Notification No. 67/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Central Excise Tariff Act, 1985. Further, this Education Cess is to be levied @ 2% and calculated on the aggregate of all duties of excise which are levied and collected by the Central Government under the provisions of Central Excise Act, 1944 or under any other law for the time being in force. Sub-section (3) of Section 93 provides that the provisions of the Central Excise Act, 1944 and the rules made thereunder, including those related to refunds and duties, etc., shall as far as may be applied in relation to levy and collection of Education Cess on excisable goods. A conjoint reading of these provisions would amply demonstrate that Education Cess as a surcharge, is levied @ 2% on the duties of excise which are payable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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