TMI Blog2016 (8) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied to them by 100% EOU and the restriction imposed under Rule 3(7)(a) is not applicable. Similar view is fortified by the decision of the Tribunal in the case of Shreya Pets Pvt. Ltd. Vs. CCE, Hyderabad IV reported in [2008 (9) TMI 351 - CESTAT, Bangalore] wherein the Tribunal by following the decision of Emcure Pharmaceuticals (supra) has held that the assessee is entitled to avail 100% credit of education cess on the goods supplied to them by a 100% EOU. The decision in the case of Emcure Pharmaceuticals was also followed by the Tribunal in the case of CCE, Daman Vs. PVN Fabrics [2012 (10) TMI 870 - CESTAT, AHMEDABAD] as also in the case of Jai Corporation Ltd. Vs. CCE, Vapi [2014 (11) TMI 706 - CESTAT AHMEDABAD]. Further it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2003 and the appellant availed the credit of duties paid by the 100% EOU. The appellant on the basis of the duty paid invoices availed cenvat credit on the following duty elements: (i ) Countervailing duty (hereinafter referred to as CVD ) @ 16% or 14%, as the case may be; (ii) Education Cess @2% on CVD; (iii) Secondary Higher Education Cess @1% on CVD; and (iv) Special Additional Duty of Customs @4%. Thereafter the appellants were issued a letter dated 13.07.2009 by the Superintendent of Central Excise, Bommasandra Branch wherein they have been asked to furnish the details of credit taken on inputs procured from 100% EOU for the period August 2008 to May 2009 and in response to which the appellant vide lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue whether the appellant is entitled to avail credit of the education cess and special additional duty is settled in favour of the appellant by the decisions of this Tribunal in the case of Emcure Pharmaceuticals Ltd. V. CCE, Pune 2008 (225) E.L.T. 513 (Tri.-Mum.) wherein the Tribunal allowed the appeal of the assessee by holding that the respondent can avail the cenvat credit of education cess of the goods supplied to them by 100% EOU and the restriction imposed under Rule 3(7)(a) is not applicable. Similar view is fortified by the decision of the Tribunal in the case of Shreya Pets Pvt. Ltd. Vs. CCE, Hyderabad IV reported in 2009 (240) E.L.T. 408 (Tri.-Bang.) wherein the Tribunal following the decision of Emcure Pharmaceuticals (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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