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TMI Blog2023 (4) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... ties below on the ground that the goods were supplied to them by 100% EOU M/s Viraj Profiles Ltd. and as per Rule 3(7)(a) of Cenvat Credit Rules, 2004, the assessee receiving goods from 100% EOU can avail credit of Basic Excise Duty only as per the formula prescribed there under. 2. Heard both sides and perused the appeal records. 3. I find that the issue is no more res integra and is squarely covered by several decisions of this Tribunal. In the case of M/s Emcure Pharmaceuticals Ltd. V/s Commissioner of C.Ex., Pune reported in 2008 (225) E.L.T. 513 (Tri.-Mumbai) it was held that :- "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 manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sually 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dal Poly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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