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2017 (3) TMI 1402 - AT - Central ExciseRecovery of credit availed on education cess and higher education cess - appellant availed credit of the duty paid in accordance with the formula prescribed u/r 3(7)(a) of CCR 2004, Alleging that inclusion of Education Cess and S&H Education Cess in calculating the eligibility amount of CENVAT Credit, is contrary to the Rule 3(7)(a) of CCR, 2004, SCN was issued - Held that: - the issue is no more res integra and is covered by the decision of the Tribunal in the case of Metaclad Industries [2012 (11) TMI 244 - CESTAT MUMBAI], taking into account the amendment to the said Rule 3(7)(a) of CENVAT Credit Rules 2004, by issuance of N/N. .22/2009-CE(NT), dt.07.09.2009, even for the earlier period, held that the appellants are rightly entitled for the credit of all the additional duties of customs paid by the EOU u/s 3 of the CTA even for the period prior to 7-9-2009 - while calculating admissible CENVAT credit u/r 3(7)(a) of CCR, 2004, appellant has correctly factored Education Cess and Higher Education Cess as CVD paid - appeal allowed - decided in favor of assessee.
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