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TMI Blog2019 (2) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority submits that the judgments relied upon the by the appellant only by saying that facts are different, however, nothing was discussed how the facts in the relied upon judgments and of this case are different - matter needs reconsideration - appeal allowed by way of remand. - Appeal No. E/10885, 11558/2018-SM - A/10096-10097/2019 - Dated:- 1-1-2019 - MR. RAMESH NAIR, MEMBER (JUDIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are various discrepancies in applying the formula. He placed reliance on the following judgments: Jindal Saw Ltd 2018 (3) TMI 693 Metaclad Ind. 2012 (11) TMI 244 Vivacity Woven Sacks 2012 (7) TMI 607 SV. Sales Corp. 2013 (9) TMI 209 Micro Labs Ltd 2015 (10) TMI 1788 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffective duty for the purpose of CVD was considered by adopting only BED and by ignoring 3% Ed. Cess thereon which is also part of the CVD. d) Full credit of 2% Ed. Cess and 1% S H Ed. Cess separately paid on BED computed is entitled as it has no relevance with Not. No. 23/2003-CE and formula prescribed under Cenvat credit Rule 3(7) and paid as 3rd time Ed. Cess under the independent acts of Ed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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