https://www.taxtmi.com/caselaws?id=122664 Rule 3(1) of the Cenvat Credit Rules, 2004 permits credit of duties and cesses, including Education Cess, on excisable goods. The restrictive exception in Rule 3(7)(a) for supplies by a 100% EOU was read narrowly and confined to the specified customs duties worked out under that rule, so it was not extended to exclude Education Cess. On the stay issue, interim relief was assessed on the facts of the case, and a prima facie case supported waiver of pre-deposit and stay of recovery. Credit was treated as admissible on a prima facie basis, and recovery remained stayed pending appeal. en-us Thu, 19 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 13:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122664 Rule 3(1) of the Cenvat Credit Rules, 2004 permits credit of duties and cesses, including Education Cess, on excisable goods. The restrictive exception in Rule 3(7)(a) for supplies by a 100% EOU was read narrowly and confined to the specified customs duties worked out under that rule, so it was not extended to exclude Education Cess. On the stay issue, interim relief was assessed on the facts of the case, and a prima facie case supported waiver of pre-deposit and stay of recovery. Credit was treated as admissible on a prima facie basis, and recovery remained stayed pending appeal. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122664