https://www.taxtmi.com/caselaws?id=4258 Credit of education cess on inputs received from a hundred percent export oriented undertaking is admissible under Rule 3 of the Cenvat Credit Rules, 2004, because the restriction in Rule 3(7)(a) is confined to credit calculated on basic excise duty payable by such undertakings under Section 3 of the Central Excise Act, 1944. The provision does not expressly extend to education cess, and the non obstante clause cannot be used to bar credits outside that specific restriction. Rule 3(7)(b) also supports utilisation of education cess credit, confirming that disallowance of such credit is unsustainable. en-us Tue, 29 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4258 Credit of education cess on inputs received from a hundred percent export oriented undertaking is admissible under Rule 3 of the Cenvat Credit Rules, 2004, because the restriction in Rule 3(7)(a) is confined to credit calculated on basic excise duty payable by such undertakings under Section 3 of the Central Excise Act, 1944. The provision does not expressly extend to education cess, and the non obstante clause cannot be used to bar credits outside that specific restriction. Rule 3(7)(b) also supports utilisation of education cess credit, confirming that disallowance of such credit is unsustainable. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4258