TMI Blog2013 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the amount of CVD paid by 100% EOU - Held that:- A non-obstante clause is used where contrary provisions exist, not on all the provision contained – Rule 3(7)(b) & 3(1) are applicable to all so credit of education cess is admissible - Following M/s TURBO ENERGY LTD VERSUS COMMISSIONER OF CENTRAL EXCISE (LTU), CHENNAI [2013 (10) TMI 802 - CESTAT CHENNAI] - Even after the insertion of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority as ineligible cenvat credit, interest thereof and equivalent amount of penalty has been imposed on the ground that appellant has availed cenvat credit of the amount of CVD paid by 100% EOU. The case of the Revenue is that appellant has availed cenvat credit of the Education Cess and Secondary and Higher Education Cess which has also been paid by the EOU. 3. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s effective from 07.9.2009 and any amount of cenvat credit availed as CVD of Education Cess and Secondary and Higher Education Cess prior to that date is ineligible. 5. On careful consideration of the submissions made by both sides and perusal of the record, we find that it is not disputed that the appellant has availed cenvat credit of the Education Cess and Secondary and Higher Education Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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