C.C.E. & S.T. Vs. KHANNA PAPER MILLS LTD.
LAWS(CE)-2015-7-61
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 02,2015

C.C.E. And S.T. Appellant
VERSUS
KHANNA PAPER MILLS LTD. Respondents

JUDGEMENT

SULEKHA BEEVI C.S., J. - (1.)The above appeal filed by the Revenue (E/54487/2014) and the Cross Objections filed by the assessee (E/55849/2014) are together disposed by this Final Order.
(2.)The issue posing for consideration is whether the respondents are entitled to Cenvat credit of Education cess and Secondary & Higher Education cess when inputs are supplied by 100% EOU, paying duty under Sr. No. 2 Notification No. dated 31.3.2003.
(3.)The respondents are engaged in manufacture of paper & paper board and are also availing Cenvat credit of the duty paid on inputs and capital goods. They purchased input, viz; petroleum coke from Reliance Industries Ltd., Jamnagar, a 100% EOU, paying duty under Sr. No. 2 Notification No. dated 31.03.2003. Pursuant to an audit the Respondents were directed to deposit the excess Cenvat credit of Rs. 37,45,509/ - availed by them. The respondents issued letter disputing the same but however debited an amount of Rs. 8,49,215/ - on 23.08.2010 under protest. Later a show cause notice was issued and was finalized by the Order -in -Original which confirmed the demand and imposed penalty along with interest. Aggrieved the respondents filed appeal before the Commissioner (Appeals) who held the issue in favor of the Respondents and also set aside the imposition of penalty. However, the amount of Rs. 8,49,215/ - deposited under protest was appropriated as the Respondents had submitted that this amount was availed in excess due to mistake in calculation. The Revenue is in appeal challenging the impugned order passed by Commissioner (Appeals).
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