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2008 (1) TMI 147 - AT - Central Excise
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 contend, since Rule 3(7)(a) begins with a non-obstante clause, it overrides the provisions contained in sub-rule (1) and (4) of Rule 3 – 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