https://www.taxtmi.com/caselaws?id=238900 Cenvat credit on Education Cess and Secondary and Higher Education Cess paid as part of CVD by a 100% EOU remained the disputed issue, and the Tribunal treated the case as identical to an earlier stay matter. It noted that the same credit question had already been stayed for a prior period and that insertion of the proviso in Rule 3(7) of the Cenvat Credit Rules did not alter the formula for discharge of CVD under the Rules. On that basis, the appellant was found to have a prima facie case for waiver of pre-deposit, and recovery of the confirmed duty, interest and penalty was stayed pending disposal of the appeal. en-us Wed, 17 Jul 2013 00:00:00 +0530 Sat, 02 Nov 2013 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238900 Cenvat credit on Education Cess and Secondary and Higher Education Cess paid as part of CVD by a 100% EOU remained the disputed issue, and the Tribunal treated the case as identical to an earlier stay matter. It noted that the same credit question had already been stayed for a prior period and that insertion of the proviso in Rule 3(7) of the Cenvat Credit Rules did not alter the formula for discharge of CVD under the Rules. On that basis, the appellant was found to have a prima facie case for waiver of pre-deposit, and recovery of the confirmed duty, interest and penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238900