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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Denial of Cenvat credit of Education cess - non-obstante clause ...


Cenvat Credit for Education Cess Allowed: Rule 3(7)(a) Non-Obstante Clause Doesn't Preclude Credit Claim u/s 3.

February 19, 2013

Case Laws     Central Excise     AT

Denial of Cenvat credit of Education cess - non-obstante clause in Rule 3(7)(a) of CCR, 2004 is applicable in respect of BED paid u/s 3. - Credit allowed - AT

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