TMI Blog2013 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Following the decision in case of EMCURE PHARMACEUTICALS LTD. (2008 (1) TMI 147 - CESTAT, MUMBAI) that non-obstante clause in Rule 3(7)(a) of CCR, 2004 is applicable in respect of BED paid u/s 3. - In favour of assessee - E/352/2011, E/Co/65/2011 - A/1534-1535/WZB/AHD/2012 - Dated:- 19-10-2012 - B.S.V. Murthy, J. Appellant Rep by: Shri P.N. Sarvaiya, AR Respondent Rep by: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.23/2003-CE dated 01/03/2003, it appeared that the said 100% EOU while supplying the goods to the assessee have paid the duty of excise in accordance to Sr.No.1 of the Notification ibid. Further, the invoices issued by the said 100% EOU shows the pattern and method of calculation of duty as under enclosed Annexure-A: Assessable Value 16358729/- BCD(5%) 817936/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vail Cenvat Credit of CVD (Equal to Excise Duty) and Education Cess and S H. Education Cess paid on CVD by the 100% EOU. In other words, the assessee was allowed to avail Cenvat Credit of Rs.1,03,276/- of Education Cess Rs.51,687/- of (S. H. Education Cess) against the invoice mentioned supra. However, it was noticed that the assessee had availed the Cenvat Credit of Education Cess S. H. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the relevant period, Rule 3 (7)(A) of the Cenvat Credit Rules does not specifically allow availment of Cenvat Credit of Education Cess. Therefore, decision of the Original Adjudicating Authority that Cenvat Credit of Education Cess was wrongly availed was correct and the impugned order has to be set aside. 7. I find that no reasons have been given as to why the decision in the case of EMC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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