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    <title>2011 (4) TMI 834 - CESTAT, AHEMDABAD</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal, upholding the Commissioner (Appeals)&#039;s decision that the availment of Education Cess credit over goods supplied by 100% EOU was correct. The Tribunal clarified that Rule 3(7)(a) of the Cenvat Credit Rules, 2004, applies only to basic customs duty and CVD, not Education Cess, citing relevant case law.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeal, upholding the Commissioner (Appeals)&#039;s decision that the availment of Education Cess credit over goods supplied by 100% EOU was correct. The Tribunal clarified that Rule 3(7)(a) of the Cenvat Credit Rules, 2004, applies only to basic customs duty and CVD, not Education Cess, citing relevant case law.</description>
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