CENVAT CREDIT- Urgent

This query is : Resolved

BABITHA (Querist)
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30 April 2009 Sir,

A ltd. is a manufacturer of pet bottles. They purchased capital goods from B ltd, which is a 100% EOU. B Ltd. not charged and paid education cess on the above said removal of goods during the period 2004-2007.

But there meanwhile there was a judgement from CESTAT Ahmedabad on the same issue and confirming to pay Education cess on excise duties for removal effected from 100% EOU. Based on the above judgement B Ltd. paid the Education cess and Seconadary education cess thru their PLA A/c.

Now B Ltd. issued supplementary invoices to A Ltd. for the amount of Education cess and Seconadary education cess and A ltd. paid it to B ltd.

Whether A Ltd can claim such amount as CENVAT credit?
Is there any supporing provisions or Rules relating to that?

Thanking You.

CA CS CMA Srinivasan N

CA CS CMA Srinivasan N (Expert)
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30 April 2009 Hello
You may take the Credit based on Supplementary Invoice.

See this more info:
https://www.caclubindia.com/forum/message_display.asp?quote=134148&group_id=21332