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TMI Blog2012 (8) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... it or it has to be limited to the extent as determined by a formula provided in Rule 3 (7) (a) of the Cenvat Credit Rules, 2004. 4. The first appellate authority has held that the Education Cess and Secondary and Higher Education Cess credit can be availed in full and for coming to such a conclusion has followed the judgments of the Tribunal in the case of Emcure Pharmaceuticals Limited 2008 (225) ELT 513 (Tri. Mumbai.) and in the case of Shreya Pets Pvt. Limited -- 2009 (240) ELT 408 (Tri. Bang.). 5. Learned Counsel, at the outset submits that following the above decisions, this Bench in the case of Cello Plastotech, vide final order No. A/1387-1388/WZB/HAD/2011 dated 11.08.2011, has upheld the order of the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of inputs or capital goods produced or manufactured, by a hundred per cent. export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or in a Software Technology Park other than a unit which pays excise duty levied under section 3 of the Excise Act read with serial numbers 3,5, 6 and 7 of notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the 31st March, 2003] and used in the manufacture of the final products or in providing an output service, in any other place in India, in case the unit pays excise duty under section 3 of the Excise Act read with serial number 2 of the notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der for the purpose of clarity which is as follow:- 5. Rule 3(1) allows a manufacturer to take credit of specified duties paid on inputs or capital goods or input services and Rule 3(4) allows a manufacturer to utilise such credit for payment of excise duty on final product or service tax on output service. However, an exception has been carved out in respect of inputs supplied by an EOU where the availment of credit is restricted to the formula specified under Rule 3(7)(a) only in respect of basic excise duty levied under Section 3 of the Central Excise Act. Rule 3(7) (a) does not cover all duties paid by EOU as it refers only to availment of credit of duty paid by EOU under Section 3 of the Central Excise Act, 1944. The rule refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a factory . It is well-known that a non obstante clause is a legislative device which is usually employed to give overriding effect to certain provisions over some contrary provisions that may be found either in the same enactment or some other enactment, that is to say, to avoid the operation and effect of all contrary provisions. Thus the non obstante clause in Section 70, namely, notwithstanding anything contained in that Act must mean notwithstanding anything to the contrary contained in that Act and as such it must refer to the exempting provisions which would be contrary to the general applicability of the Act. In other words, as all the relevant provisions the Act are made applicable to a factory notwithstanding anything to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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