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2016 (10) TMI 1173 - AT - Central ExciseEducation cess and Secondary Higher Education Cess - demand of inputs supplied by 100% EOU paying duty under N/N. 23/2003-CE dt. 31/03/2003 - Held that: - said issue is covered by the decisions laid in CCE&ST, Ludhiana Vs. Khanna Paper Mills Ltd. [2015 (9) TMI 1380 - CESTAT NEW DELHI], where it was held that there is no reason to disallow the Cenvat credit on the Education Cess and SHE Cess Component, forming Part of CVD - appeal allowed - decided in favor of appellant-assessee.
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