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2011 (4) TMI 834 - AT - Central ExciseCenvat credit - procuring inputs from 100% EOU - disallowance of credit availed on Educational Cess and S & H. E. Cess - Held that:- Referring to Shreya Pets Pvt. Ltd. Vs. CCE Hyderabad reported (2008 (9) TMI 351 - CESTAT, BANGLORE) the impugned order restricting credit, was set aside - It is clear that availment of credit of Education Cess over goods supplied to them by 100% EOU is correct. Accordingly, the order of the Commissioner (Appeals) is upheld and the appeal filed by the Revenue is rejected.
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