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TMI Blog2019 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ch total duty available has been calculated has also not been specified nor examined by the lower authorities. The credit taken when the credit eligible as per formula without actually specifying how these figures have been arrived at. The actual break up of duty paid in the documents has not been examined - matter requires re-examination. Appeal allowed by way of remand. - Appeal No. E/544,822/2010-DB - A/10030-10031/2019 - Dated:- 2-1-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri. M.A. Patel (Advocate) For Respondent: Shri. Gobind Jha (A.R.) ORDER Per: Raju These appeals has been filed by the M/s. Nandeshwari Packaging against denial the Cenvat Credit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture or producers of final product or provider or taxable service shall be allowed to take credit (hereinafter referred to as Cenvat Credit) of . (4) The Cenvat Credit may be utilized for payment of (7) Nothing with standing anything in sub-rule(1) and sub-rule(4). (a) Cenvat Credit in respect of inputs or capital goods produced or manufactured, by a hundred percent export oriented undertaking or by a unit an Electronic Hardwar Technology Park or in a Software Technology Park other than a unit which pays Excise duty levied under Section 3 of the Excise Act read with serial No. 3,5,6, 7 of Notification No 23/2003-CE, dated 31 March 2003 [GSR 266 (e), dated 31 March 2003] and used in manufacture of final products or in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of invoices, pertain to these period, there is mention that removal of goods under para 6.8(h) of Foreign Trade Policy 2004-09 on full payment. Notification No. 23/2003-CE dated 31.03.2003. Therefore, the EOU had cleared the goods under Sr.No. 1 of the Notification No. 23/2003-CE dated 31.3.2003 read with Section3 of the Excise Act and, therefore, the provisions of sub-rule (7) (a) of Rule 3 of the Cenvat Credit Rules, 2004 are well applicable to the credit pertain to these invoices, therefore, though the EOU had paid duty at full rate but it was under Sr,No.1 of Notification No. 23/2003-CE dated 31.3.2003 and, therefore, the credit admissible would be the amount worked out under the formula under sub-Rule (7) of the Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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