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TMI Blog2012 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat Credit Rules and in the present case major portion of the dispute is after the amendment of Cenvat Credit Rules i.e. 7-9-2009 - Education Cess and Secondary Education Cess as referred to in Part B of the proviso to the Cenvat Credit Rules, prima facie, credit is available to the applicants - Stay petition is allowed. - E/1411/2011-Mum - S/33/2012-WZB/C-V(SMB) - Dated:- 28-2-2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied, thereafter CVD equal to Education Cess on BED @ 2% and 1% are calculated then the total of these three becomes Basic Excise Duty. Thereafter, BED equal to CVD is ascertained. Then under Sec. 3 of the Central Excise Act, BED payable at customs duty rate becomes a total of BED, BCD and Education Cess. Again Education Cess on Customs duty @ 2% and Secondary Education Cess on Customs duty @ 1% is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % EOU is applicable to the recipient of the goods and Rule 3(7)(a) does not bar the same. Further, Ld. Authorised Representative stated that in the case of their own unit, the Commissioner (Appeals) for the period prior to amendment of Rule 3(7) has given the benefit of Cenvat credit and the department has not challenged the order of the Commissioner (Appeals). 4. Ld. Dy. Commissioner (AR) submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case has been covered by the Tribunal s decision in the case of Emcure Pharmaceuticals Ltd. cited supra. The applicant in the present case has been able make out a prima facie case for waiver of pre-deposit. Accordingly, pre-deposit in this case is waived and stay of recovery of the amounts adjudged in the Order-in-Appeal is granted till the disposal of the appeal. 6. Stay petition is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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