2014 (7) TMI 618

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..... in the manufacture of Polyester Staple Fibres classifiable under Chapter 85 of the CETA 1985. They availed cenvat credit on the inputs received from 100% EOU. The issue involved in this case is as to whether educational cess and secondary higher education cess availed on the inputs received from 100% EOU for the period from April 2009 to August 2009 should be allowed. The adjudicating authority d .....

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..... duty under Section 3 (5) of Customs Tariff Act. The period of dispute in this case is prior to 7.9.2009. The Ld. AR on behalf of Revenue submits that the applicant failed to comply with the provisions of Rule 3 (7) (a) of CCR 2004 in so far as eligibility of credit on education cess and higher secondary education cess is against the formula, incorporated under the said Rules. He relied upon the d .....

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..... recited judgement it has been observed as under:-     "Rule 3(7)(b) allows utilisation of Cenvat credit by all categories of manufacturers or producers of final products or providers of taxable services, including 100% EOU, in respect of AED for payment of AED, NCCD for payment of NCCD, education cess for payment of education cess, etc. Rule 3(7)(b) also opens with the non-obstante .....

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