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    <title>2018 (3) TMI 693 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing Coated Steel Pipes, allowing the admissibility of Cenvat credit for Education Cess and Secondary and Higher Secondary Education Cess paid on the CVD portion of duty. The Tribunal overturned the Commissioner (Appeals)&#039;s decision, citing relevant case laws and interpretations to support that the said Cess is eligible for credit under Rule 3(7) of the CCR, 2004. Consequently, the appeal was allowed with consequential relief, if any, as per the law.</description>
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      <title>2018 (3) TMI 693 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=356990</link>
      <description>The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing Coated Steel Pipes, allowing the admissibility of Cenvat credit for Education Cess and Secondary and Higher Secondary Education Cess paid on the CVD portion of duty. The Tribunal overturned the Commissioner (Appeals)&#039;s decision, citing relevant case laws and interpretations to support that the said Cess is eligible for credit under Rule 3(7) of the CCR, 2004. Consequently, the appeal was allowed with consequential relief, if any, as per the law.</description>
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