2009 (7) TMI 1002

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.... Shri S.K. Mall, SDR, for the Respondent. [Order]. - The dispute in the present appeal relates to, as to whether the appellants who is engaged in the manufacture of plastic bags etc. are entitled to the credit of education cess paid on the inputs, while receiving the same from an 100% E.O.U. Revenue's contention is that, in terms of Rule 3(7) (a) they are entitled to credit of duty paid on....

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.... cess. Appellants have also relied upon the Tribunal's decision in the case of Emcure Pharmaceutical Ltd v. CCE, Pune [2008 (225).E.L.T. 513 (Tri.-Mumbai)], wherein after taking note of the non-obstante clause, Tribunal held that the appellant is entitled to avail the credit on education cess, in respect of the supplies made by 100% EOU. 3. I find that the Assistant Commissioner has taken ....