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    <title>Cenvat Credit for Education Cess Allowed: Rule 3(7)(a) Non-Obstante Clause Doesn&#039;t Preclude Credit Claim u/s 3.</title>
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    <description>Denial of Cenvat credit of Education cess - non-obstante clause in Rule 3(7)(a) of CCR, 2004 is applicable in respect of BED paid u/s 3. - Credit allowed - AT</description>
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