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2013 (11) TMI 77 - AT - Central ExciseWaiver of Pre-deposit – Cenvat credit - Credit of Education cess denied on the ground that as per Rule 3(7)(a) of CCR, an assessee receiving goods from EOU can avail credit of BED only - Revenue was of the view that the assessee has availed cenvat credit of the amount of CVD paid by 100% EOU - Held that:- A non-obstante clause is used where contrary provisions exist, not on all the provision contained – Rule 3(7)(b) & 3(1) are applicable to all so credit of education cess is admissible - Following M/s TURBO ENERGY LTD VERSUS COMMISSIONER OF CENTRAL EXCISE (LTU), CHENNAI [2013 (10) TMI 802 - CESTAT CHENNAI] - Even after the insertion of proviso in Rule 3(7) of Cenvat Credit Rules, formula remains the same for discharge of CVD under the Rules - the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - Application for the waiver of pre-deposit of the amounts involved is allowed and recovery stayed till the disposal of appeal – Stay granted.
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