100% EOU - Disallowance of the credit of Education Cess and ...
EOU Allowed Cenvat Credit for Education and Secondary Cess Despite Non-Production of Goods Under CCR Rule 3(7.
October 16, 2014
Case Laws Central Excise AT
100% EOU - Disallowance of the credit of Education Cess and Secondary & Higher Secondary Cess as per the formula prescribed in Rule 3(7)of CCR - the disputed goods were not produced or manufactured by the appellant's 100% EOU - credit cannot be denied - AT
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