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2014 (7) TMI 618 - AT - Central ExciseWaiver of pre deposit - Duty demand - Notification No.22/09-CE (NT) dt. 7.9.2009 - Whether educational cess and secondary higher education cess availed on the inputs received from 100% EOU for the period from April 2009 to August 2009 should be allowed - Held that:- Rule 3(7)(b) allows utilisation of Cenvat credit by all categories of manufacturers or producers of final products or providers of taxable services, including 100% EOU, in respect of AED for payment of AED, NCCD for payment of NCCD, education cess for payment of education cess, etc. Rule 3(7)(b) also opens with the non-obstante clause. Therefore, if the interpretation canvassed by the Revenue is accepted as correct, there would have been no question of utilisation of education cess for payment of education cess if the taking of the credit itself, according to the Revenue, is barred by Rule 3(7)(a), and the provisions of Rule 3(7)(b) would, therefore, be rendered redundant - predeposit of entire amount of duty along with interest and penalty is waived till disposal of appeals - Following decision of Emcure Pharmaceuticals ltd. Vs CCE Pune [2008 (1) TMI 147 - CESTAT, MUMBAI] - Stay granted.
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