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2017 (2) TMI 1066 - CESTAT, AHMEDABAD100% EOU - CENVAT credit - demand on the ground that excess credit availed on education cess and SHEC - Held that: - in the judgement of Tribunal in the case of M/s Emcure Pharmaceuticals Ltd [2008 (1) TMI 147 - CESTAT, MUMBAI], it has been categorically observed that the respondent are eligible to avail CENVAT credit on Education Cess and Secondary Higher Education Cess, after interpreting the relevant Rule 3 (7) (a) of CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue.
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