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2012 (12) TMI 143 - CESTAT, MUMBAIWaiver of pre-deposit – cenvat credit - revenue submitted that credit of Education Cess is permissible only for two times whereas the applicants in the present case have availed the benefit of credit at third time. - Held that:- Applicability of Rule 3(7) of the Cenvat Credit Rules and in the present case major portion of the dispute is after the amendment of Cenvat Credit Rules i.e. 7-9-2009 - Education Cess and Secondary Education Cess as referred to in Part B of the proviso to the Cenvat Credit Rules, prima facie, credit is available to the applicants - Stay petition is allowed.
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