https://www.taxtmi.com/caselaws?id=253389 The tribunal ruled in favor of the appellant on the admissibility of CENVAT credit for inputs received from 100% EOUs under Notification No. 23/2003-CE, Education Cess, and Secondary Higher Education Cess before 07.09.2009. The tribunal also agreed with the appellant's calculation of admissible CENVAT credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The extended period for demand and imposition of penalties were deemed inapplicable due to the disputed nature of the issue. The appellant was required to pay the admitted excess credit of Rs. 3,91,212/- along with interest. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253389 The tribunal ruled in favor of the appellant on the admissibility of CENVAT credit for inputs received from 100% EOUs under Notification No. 23/2003-CE, Education Cess, and Secondary Higher Education Cess before 07.09.2009. The tribunal also agreed with the appellant's calculation of admissible CENVAT credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The extended period for demand and imposition of penalties were deemed inapplicable due to the disputed nature of the issue. The appellant was required to pay the admitted excess credit of Rs. 3,91,212/- along with interest. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253389