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2013 (2) TMI 417 - AT - Central ExciseDenial of Cenvat credit of Education cess - Rule 3 of the Cenvat Credit Rules, 2004 - Rule 3(7)(A) of the Cenvat Credit Rules does not specifically allow availment of Cenvat Credit of Education Cess - Invoice issued by 100% EOU - Notification No.23/2003-CE dated 01/03/2003 - Held that:- Following the decision in case of EMCURE PHARMACEUTICALS LTD. (2008 (1) TMI 147 - CESTAT, MUMBAI) that non-obstante clause in Rule 3(7)(a) of CCR, 2004 is applicable in respect of BED paid u/s 3. - In favour of assessee
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