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TMI Blog2010 (2) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... s is whether the appellant is eligible to avail Cenvat credit on the entire amount of Education Cess paid on CVD by 100% EOU. The Revenue's contention is that in terms of the Notification No. 23/2003-C.E., dated 31-3-2003, the appellant is entitled to avail Cenvat credit up to 50% of Education Cess paid by a 100% EOU. 4. The learned Consultant appearing on behalf of the appellant submits that the issue is squarely settled by this Bench's decision in the case of Shreya Pets Pvt. Ltd. v. CCE., Hyderabad-IV [2009 (240) E.L.T. 408 (Tri.-Bang.)]. 5. On a careful consideration of the submissions made by both sides, I find that the issue to be decided is whether the appellant is eligible to avail Cenvat credit on entire amount of Educ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employed to give overriding effect to certain provisions over some contrary provisions that may be found in the same enactment or some other enactment, and not all provisions contained therein. My view is fortified by the Apex Court's decision in UOI v. G.M. Kokil - (1984) Supp SCC 196, wherein the Apex Court has held as under :- "Section 70, so far as is relevant, says "the provisions of the Factories Act shall, notwithstanding anything contained in that Act, apply to all persons employed in and in connection with 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 enactme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Films Ltd. v. CCE, 2006 (198) E.L.T. 3 (S.C.) in the context of the Modvat Rules. Rule 3(1) is applicable to all manufacturers or producers of final products or providers of taxable services including 100% EOU. 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 clause. Therefore, if the interpretation canvassed by the Revenue is accepted as correct, there would have been no question of utilisation of education cess for payment of education cess if the taking of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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