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2018 (3) TMI 693 - AT - Central ExciseCENVAT credit of 2% Education Cess and 1% Secondary and Higher Secondary Education Cess paid on CVD portion of the duty by 100% EOU - Held that: - identical issue decided in the case of M/s. Jai Corp. Limited Versus Commissioner of Central Excise & ST., Vapi [2014 (11) TMI 706 - CESTAT AHMEDABAD], where it was held that there is no restriction on taking credit of cess in the Cenvat Credit Rules, 2004 although there is a restriction regarding utilization of various credits - Rule 3(1) does allow taking of credit of cess specifically - appeal allowed - decided in favor of appellant.
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