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2012 (8) TMI 506 - AT - Central ExciseCenvat credit on inputs received from 100% EOU - appellants availing full Cenvat credit of CVD, Education Cess, Secondary and Higher Education Cess - Revenue contending inadmissibility in view of in view of Rule 3 of the Cenvat Credit Rules - Held that:- Issue is no more res integra. Availment of credit of Education Cess over goods supplied to them by 100% EOU is correct. See Shreya Pets Pvt.Ltd. vs. CCE, Hyderabad (2008 (9) TMI 351 - CESTAT, BANGLORE), Emcure Pharmaceuticals Limited vsl CCE Pune (2008 (1) TMI 147 - CESTAT, MUMBAI) Order set aside - Decided in favor of assessee.
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