https://www.taxtmi.com/caselaws?id=363675 Departmental appeals below the prescribed monetary threshold were held not maintainable, and the binding monetary-limit instruction was applied to pending appeals, so the Revenue appeal was dismissed without merits review. On the substantive tax issue, credit of education cess and secondary and higher education cess on goods received from a 100% export oriented unit was held admissible under Rule 3 of the Cenvat Credit Rules, 2004. The non obstante clause in Rule 3(7) was read as not defeating the substantive credit entitlement, and the contrary order was set aside. en-us Wed, 20 Jun 2018 00:00:00 +0530 Tue, 18 Sep 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363675 Departmental appeals below the prescribed monetary threshold were held not maintainable, and the binding monetary-limit instruction was applied to pending appeals, so the Revenue appeal was dismissed without merits review. On the substantive tax issue, credit of education cess and secondary and higher education cess on goods received from a 100% export oriented unit was held admissible under Rule 3 of the Cenvat Credit Rules, 2004. The non obstante clause in Rule 3(7) was read as not defeating the substantive credit entitlement, and the contrary order was set aside. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363675